OREGON MOTOR CARRIER REGISTRATION & TAX MANUAL · manual was written for carriers to help explain...
Transcript of OREGON MOTOR CARRIER REGISTRATION & TAX MANUAL · manual was written for carriers to help explain...
OREGON DEPARTMENT OF TRANSPORTATION
MOTOR CARRIER TRANSPORTATION DIVISION
OREGON
MOTOR CARRIER
REGISTRATION &
TAX MANUAL
Including
International Registration Plan (IRP)
and
International Fuel Tax Agreement (IFTA)
Revised: October 2018
Oregon Department of Transportation
Motor Carrier Registration & Tax Manual
Including
International Registration Plan (IRP) and
International Fuel Tax Agreement (IFTA)
ODOT - MCTD
3930 Fairview Industrial Drive SE
Salem, OR 97302-1166
PERMITS, AUTHORITY & TAX
Phone 503.378.6699 • Fax 503.378.6880
OREGON REGISTRATION
Phone 503.378.6643 • Fax 503.378.5765
OREGON IFTA
Phone 503.373.1634 • Fax 503.378.8815
WEBSITE
www.oregontruckingonline.com
Oregon Motor Carrier Registration & Tax Manual
Introduction Revised: October 2018
Introduction
Welcome to the Oregon Department of Transportation (ODOT), Motor Carrier Transportation
Division (MCTD). Motor Carriers are responsible for many regulatory requirements. This
manual was written for carriers to help explain the specifications for obtaining state operating
permission (permit or certificate), registration and tax credentials for commercial
vehicles based in the state of Oregon.
Please use this manual as a reference only.
A new copy of this manual and/or applications may be accessed through the website at
www.oregontruckingonline.com or by calling the MCTD General Information Line at
503-378-5849.
The basic information needed to prepare applications is provided; however, the contents will not
cover every unique situation or answer all questions that may arise. A carrier who requires
more information than what is contained in this manual may contact any local MCTD
Registration Office.
We encourage applicants to read and to follow the written instructions in order to speed up the
registration process. Same day service is not guaranteed.
Please carefully read the record keeping requirements in this manual and maintain the records to support
your applications, reports, and transactions for the reporting period:
Weight-Mile Tax – Minimum of three (3) years
IRP – Five (5) years
IFTA – Four (4) years
When there are any changes in business structure
or when a carrier has questions please contact a local MCTD office.
Oregon Motor Carrier Registration & Tax Manual
Table of Contents
- i - Revised: August 2016
Table of Contents
INTRODUCTION .......................................................................................... I
TABLE OF CONTENTS................................................................................... I
CONTACT US ............................................................................................... 1
THINGS A MOTOR CARRIER MUST HAVE TO OPERATE ................................. 2
............................................................................................................................... 3
Authority ................................................................................................................ 4
Intrastate .............................................................................................................. 4
Interstate .............................................................................................................. 4
Registration ........................................................................................................... 4
Pay Highway Use Taxes.......................................................................................... 4
MOTOR CARRIER ACCOUNTS/AUTHORITY .................................................. 5
Oregon Requirements ............................................................................................ 5
Basing Requirements ............................................................................................. 5
Oregon Address ...................................................................................................... 5
Proof of Oregon Residency ....................................................................................... 5
Oregon Mileage ...................................................................................................... 5
Prior to Applying for Motor Carrier Account ........................................................... 6
Register the Business Name ..................................................................................... 6
Federal Taxpayer Identification Number (FEIN or EIN) ................................................. 6
Controlled Substance Testing Consortium .................................................................. 6
USDOT Number ...................................................................................................... 7
Unified Carrier Registration (UCR) ............................................................................. 7
Agents and Reporting Services ................................................................................. 7
Motor Carrier Operating Authority .......................................................................... 8
Private .................................................................................................................. 8
For-Hire ................................................................................................................. 8 Intrastate ............................................................................................................. 8 Interstate ............................................................................................................. 8
Insurance .............................................................................................................. 8 Federal Requirements – Interstate Operations .......................................................... 8 Oregon Requirements – Intrastate Only Operations ................................................... 8 Bond Requirements ............................................................................................... 9 Bond Waivers ....................................................................................................... 9 Bonds for a New Carrier ....................................................................................... 10
Forms for Motor Carrier Account .......................................................................... 11
Application for Motor Carrier Account ...................................................................... 11
Application for Class 1A Permit ............................................................................... 11
Oregon Motor Carrier Registration & Tax Manual
Table of Contents
- ii - Revised: August 2016
Motor Carrier Account Application – Form ............................................................... 12 Application for Class 1A Permit – Form ................................................................... 13
Registration ......................................................................................................... 14
Types of Registration ........................................................................................... 14
Commercial Registration (Oregon-Only) .............................................................. 15
Basing Requirements ............................................................................................. 15
Commercial – Types of Operations .......................................................................... 15
Commercial (Oregon-only) Fees ............................................................................. 15
Tow or Recovery Vehicle ........................................................................................ 15
Manufactured Structure Toters ............................................................................... 16
Apportioned Registration (IRP) ........................................................................... 21
What is IRP? ........................................................................................................ 21
IRP Members – Current Members of IRP .................................................................. 21
Basing Requirements ............................................................................................. 22
How IRP Works ..................................................................................................... 22
When to Apportion a Vehicle .................................................................................. 22
IRP Exempt Vehicles ............................................................................................. 22
IRP Types of Operations ........................................................................................ 23
Apportioned Registration Does NOT: ....................................................................... 24
Temporary Registration ....................................................................................... 25
Registration Trip Permits ....................................................................................... 25
Unladen Weight Permit (Hunter’s Permit) ................................................................. 25
Documents Needed for Registration ..................................................................... 26
Vehicle Identification ............................................................................................. 26
Heavy Vehicle Use Tax (HVUT – IRS Form 2290) ...................................................... 26
Lease Agreement .................................................................................................. 26
DEQ Certificate ..................................................................................................... 26
Controlled Substance Testing Consortium ................................................................ 27
Determining Registration Weight ............................................................................ 27
Application Process for Commercial Registration ................................................. 28
Commercial Registration – Transactions .............................................................. 30
Adding a Vehicle ................................................................................................... 30
Deleting a Vehicle ................................................................................................. 30
Replacement Plates ............................................................................................... 30
Vehicle Amendments ............................................................................................. 30
Weight Increase ................................................................................................... 30
Fee Transfer ......................................................................................................... 31
Replace Lost/Stolen Credentials .............................................................................. 31
Apportioned Registration (IRP) Application Process ............................................ 32
Which IRP Forms to Use ....................................................................................... 33
Apportioned Registration (IRP) Application Forms .............................................. 33
Oregon Motor Carrier Registration & Tax Manual
Table of Contents
- iii - Revised: August 2016
IRP Schedule A & IFTA .......................................................................................... 34
IRP Schedule B ..................................................................................................... 35
IRP Schedule C ..................................................................................................... 36
IRP Schedule C-T .................................................................................................. 37
IRP Schedule R ..................................................................................................... 38
IRP – Application Checklist .................................................................................. 39
Apportioned Registration (IRP) – Transactions .................................................... 40
New Fleet ............................................................................................................ 40
Add IRP Vehicle(s) ................................................................................................ 40
Delete IRP Vehicle(s)............................................................................................. 40
Replace IRP Vehicle(s) with a Fee Transfer ............................................................... 40
Change Vehicle Information/Increase Weight ........................................................... 40
Replace Lost/Stolen Credentials .............................................................................. 40
Apportioned (IRP) Fees .......................................................................................... 41
IRP Billing Notice .................................................................................................. 42
Replacement Credential Fees .................................................................................. 47
IRP – Mileage/Operational Records ..................................................................... 48
Source Documents ................................................................................................ 48
IRP – Audits ......................................................................................................... 49
Oregon Refund & Credit Policy ............................................................................. 50
General Information .............................................................................................. 50
What qualifies for a Refund or Credit? ..................................................................... 50
Registration Renewal ........................................................................................... 53
Renewal Payments ................................................................................................ 53
TAX LIABILITY .......................................................................................... 54
Types of Tax ......................................................................................................... 54
International Fuel Tax Agreement (IFTA) ................................................................. 54
Fuels Tax ............................................................................................................. 54
Weight-Mile Tax .................................................................................................... 54
Road Use Assessment Fee (RUAF) ........................................................................... 54
International Fuel Tax Agreement (IFTA) ................................................................. 55 What is IFTA? ..................................................................................................... 55 Qualified Vehicles for IFTA .................................................................................... 55 IFTA License or Fuel Permit .................................................................................. 55 Basing Requirements ........................................................................................... 56 IFTA License Application & Decals.......................................................................... 56 IFTA Application Requirements .............................................................................. 56 Record Keeping and Audit for IFTA ........................................................................ 57 IFTA Tax Reporting Requirements ......................................................................... 59 Where to File Tax Returns .................................................................................... 60
Preparation .......................................................................................................... 60
Minimum Required Information............................................................................... 61
Calculation Guidelines ........................................................................................... 61
Oregon Motor Carrier Registration & Tax Manual
Table of Contents
- iv - Revised: August 2016
IFTA Tax Return – Form ........................................................................................ 62
IFTA Tax Return – Form ........................................................................................ 63
IFTA Tax Return Checklist ...................................................................................... 64 IFTA – Transactions ............................................................................................. 65
Fuels Tax ............................................................................................................. 67
Weight-Mile Tax .................................................................................................... 67 Weight-Mile Tax Credentials ................................................................................. 67 Leased Equipment ............................................................................................... 68 Weight-Mile Tax Reports ...................................................................................... 69 Types of Tax Reports ........................................................................................... 69 Fuel Tax Credits .................................................................................................. 72 Suspension of Account ......................................................................................... 73 Reinstatement of Account..................................................................................... 73 Tax Declared Weights .......................................................................................... 73 Tax Rates ........................................................................................................... 79 ......................................................................................................................... 83 Record Keeping Requirements .............................................................................. 84
Road Use Assessment Fee (RUAF) ........................................................................... 85
APPENDIX A – IRP OFFICES AND TRIP PERMITS ...................................... 87
APPENDIX B – MAXIMUM IRP WEIGHTS ................................................... 97
APPENDIX C – POWER UNIT EXAMPLES .................................................... 98
APPENDIX D – VEHICLE MAKE ABBREVIATIONS ..................................... 100
APPENDIX E – WEBSITES ........................................................................ 101
Oregon Motor Carrier Registration & Tax Manual
Contact Us
- 1 - Revised: October 2018
Contact Us
ODOT/MCTD office hours are Monday through Friday 8:00 a.m. to 5:00 p.m. Pacific
Time.
Phone Service Hours are from 4:30 a.m. to Midnight Pacific Time.
MCTD – SALEM OFFICE PHONE FAX
Registration .................................................... 503-378-6699 ...... 503-378-6880
General Information Line ................................... 503-378-5849 ...... 503-378-6880
IFTA ................................................................ 503-373-1634 ...... 503-378-8815
Over-Dimensional Permits .................................. 503-373-0000 ...... 503-378-2873
Motor Carrier Safety .......................................... 503-378-6963 ...... 503-378-8815
Oregon IRP (Apportioned Registration) ................ 503-378-6643 ...... 503-378-5765
Green Light Transponders .................................. 503-378-6054 ...... 503-373-3567
Hazardous Materials .......................................... 503-378-3667 ...... 503-378-3567
Farm Certification ............................................ .503-378-5203 ..........................
ODOT Fuels Tax Group ................................. ……888-753-2525 ..........................
Audit ............................................................... 503-378-6658 ...... 503-373-7952
Collections ....................................................... 800-535-8018 ..........................
*Phone Service Holiday Schedule Pacific Time.
Thanksgiving – close at 5:00 p.m. Wednesday and phone service resumes on
Saturday at 8:00 a.m.
Christmas – close at 5:00 p.m. on Christmas Eve and phone service resumes at
8:00 a.m. the day after the holiday.
New Years – close at 5:00 p.m. on New Year’s Eve and phone service resumes at
8:00 a.m. the day after the holiday.
ALL Registration Offices are closed on: New Year’s Day, Martin Luther King Jr.
Day, President’s Day, Memorial Day, Independence Day, Labor Day, Veteran’s
Day, Thanksgiving Day, the day after Thanksgiving, and Christmas Day.
MCTD – REGISTRATION OFFICES
Salem Registration Office
3930 Fairview Industrial Drive SE Salem, OR 97302-1166
Registration: 503-378-6699
Apportioned Registration:
503-378-6643
Open 8 am – 5 pm Mon – Fri
Portland Registration Office
Jantzen Beach/Hayden Island 12348 N Center Ave
Portland, OR 97217
Phone: 971-673-5900
Fax: 971-673-5893
Open 8 a.m. – 5 p.m. Mon – Fri
Additional telephone numbers may be obtained by visiting our website
at: www.oregontruckingonline
Oregon Motor Carrier Registration & Tax Manual
Things A Motor Carrier Must Have to Operate
- 2 - Revised: October 2018
Things a Motor Carrier Must Have to Operate
A carrier must have three main components to operate, regardless
of where the business is based. Those are Authority,
Registration, and Tax. On the next page is a diagram that
illustrates some of these elements.
NOTE: This diagram does NOT address size and weight or
safety requirements.
T H I N G S A C A R R I E R
M U S T H A V E
Authority
Registration
Tax
Oregon Motor Carrier Registration & Tax Manual
Things A Motor Carrier Must Have to Operate
- 3 - Revised: October 2018
NOTE:
Highway Use Tax Bond may be a requirement for established accounts with Oregon Weight Receipts in order to ensure payment of weight-mile tax
reports.
The carrier will be given a 60-day grace period to file the bond. Bond requirements do not apply to
weight-mile exempt or registration-only accounts.
MOTOR CARRIER
AUTHORITY
(1A & Certificate of Authority)
REGISTRATION
(Cab Card)
TAX
(Oregon Weight Receipt and/or IFTA License)
WEIGHT-
MILE TAX
Weight Receipt fee is $8 a year. Tax is paid once a
month.
INTERSTATE
(Across state lines)
• USDOT # – Federal Safety number that is on the side of the vehicle – may be obtained online (no fee).
• MC # – Federal number needed when hauling a processed commodity - may be obtained online ($300 fee).
• Process Agent –
Required with a MC Number.
Must have a Federal Certificate of Authority to be
legal
• Insurance – Must meet Federal Requirements under Regulation 49 CFR Part 387.
• Surety Bond – Carrier will be required to file a surety bond to ensure collection of weight-mile tax reports.
• UCR – All interstate operators over 10,000 pounds must pay annual fees to fund safety and enforcement programs.
INTRASTATE
(Within Oregon)
• USDOT # – Federal Safety number that is on the side of the vehicle – may be obtained online (no fee).
• 1A Authority – Needed when hauling For Hire in Oregon regardless of commodity ($300 fee).
• Insurance – Must meet Federal Requirements under Regulation 49 CFR Part 387. ODOT may require additional Cargo insurance filing.
• Surety Bond – Carrier will be required to file a surety bond to ensure collection of weight-mile tax reports.
IFTA
License fee starts at $280 a year. Tax is paid once per
quarter.
TEMPORARY REGISTRATION
PERMIT
(Fees vary)
TEMPORARY FUEL PERMIT
(Fees vary)
TEMPORARY WEIGHT-MILE
PASS
(Fees vary)
COMMERCIAL
Oregon-only registration can be paid in quarterly installments or
annually.
RUAF
Applies to non-divisible loads over
98,000 pounds.
I R P
AKA “Apportioned” registration =
Oregon registration + other states.
Registration is paid annually.
Oregon Motor Carrier Registration & Tax Manual
Things A Motor Carrier Must Have to Operate
- 4 - Revised: October 2018
Authority
Authority refers to the permission needed for a motor carrier to operate. A carrier may be a
PRIVATE carrier hauling his own commodity, or a carrier who hauls FOR-HIRE (where
another party pays the carrier to haul a commodity that someone else owns). When
hauling FOR-HIRE, the carrier must be granted approval from the state and/or Federal
government(s).
Intrastate
Intrastate operation is when a carrier is hauling within state lines. MCTD issues
the Permit or Certificate to haul For-Hire within the state. For-Hire, intrastate
carriers will need to apply for a 1A PERMIT ($300 fee).
Interstate
When hauling across state lines, the carrier is operating interstate. When a
carrier hauls processed goods For-Hire, the carrier must have a Federal Motor
Carrier Number (MC Number). When unprocessed goods are hauled, the
carrier may be exempt from the MC Number requirement. (Example: When a
carrier hauls potatoes, the carrier is exempt from the MC Number. Potatoes are
an unprocessed good. Thus, when a carrier hauls french fries, the MC Number is
required since french fries are processed potatoes.) For more information, please
call the Salem Federal Motor Carrier Safety Administration (FMCSA) office at
503-399-5775 or visit the website at www.fmcsa.dot.gov.
In addition to authority requirements, a carrier having vehicles over 10,000 pounds Gross
Vehicle Weight (GVW) must have a USDOT Number. This is a safety number issued by the
Federal DOT office and is posted on the side of the vehicle. There is no charge to get a USDOT
Number. A carrier will have only one USDOT Number, regardless of the number of vehicles the
carrier operates.
Registration
There are three types of registration: commercial (base state only), apportioned (multi-
jurisdictional), and temporary registration (trip permits). Detailed information is in the
Registration section of this manual.
Pay Highway Use Taxes
When the vehicle registration weight is 26,000 pounds and less or is exempt from Weight-
Mile Tax, the carrier will pay the Fuel Tax at the pump.
Vehicles operating over 26,000 pounds are subject to various taxes, which are listed in
the diagram on the previous page. A carrier will either pay Oregon’s Weight-Mile Tax
when operating in Oregon, or a fuels tax (IFTA) when operating outside of Oregon.
The carrier will pay Weight-Mile Tax or Road Use Assessment Fees (RUAF) when the load
is non-divisible and over 98,000 pounds. More detailed information is given in the Tax
section of this manual.
Regardless of vehicle registration weight, some type of highway use tax will be paid
for operations in Oregon.
Oregon Motor Carrier Registration & Tax Manual
Motor Carrier Accounts/Authority
- 5 - Revised: October 2018
Motor Carrier Accounts/Authority
Oregon Requirements
Prior to submitting applications for registration, a motor carrier,
leasing company, or owner-operator must be able to fulfill the
requirements for an established motor carrier account. The
carrier must meet qualifications to base operations in Oregon,
have the correct type of operating Permit(s) or Certificate(s)
when needed, and also have the necessary applications
completed.
NOTE: A ‘registrant’ account is where an applicant has only
registration for the vehicle(s) and does not directly have
operating authority or Weight-Mile tax liability.
Basing Requirements
In order to apply for an established account or Oregon operating permit, a carrier must meet
several requirements BEFORE their vehicle may be registered in Oregon. These requirements
are in addition to completing account and permit applications. A carrier must have the following
information:
Oregon Address
To apply for Oregon-based registration, the carrier must have an established place of
business in the state. This means the carrier shall have a physical structure located within
the state that is owned, leased, or rented. The physical structure shall be designated by a
street number or road location. A post office box or personal mail box (PMB) is NOT sufficient
to satisfy this requirement. The physical structure must be open during regular business
hours, and have located within it:
A person(s) employed by the carrier, on a permanent basis at the establishment.
The operational records of the fleet and maintenance of such records.
Proof of Oregon Residency
When an applicant does not meet the requirements of an established place of business and is
applying for vehicle registration, proof of Oregon residency will be required. Some examples
of proof of residency are:
Oregon Driver’s License
Vehicle Titled in Oregon
Utility Bills in Oregon
Corporation Registered in Oregon
Oregon personal income tax or Federal tax filed from Oregon address
Oregon Mileage
Mileage accrued in Oregon by the fleet.
B A S I N G
R E Q U I R E M E N T S
Address
Employee of the Carrier
Operational Records
Proof of Residency
Mileage
Oregon Motor Carrier Registration & Tax Manual
Registration
- 6 - Revised: October 2018
Prior to Applying for Motor Carrier Account
In order to apply for an established account for registration or tax
liability with MCTD, it is beneficial to have the following items
prior to submitting the application:
Register the Business Name
An Assumed Business Name and/or legal entity name must be on
file with the Oregon Secretary of State, Corporation Division.
Contact the Corporation Division at 503-986-2200 to request
forms and fee information or download forms from the website at
www.filinginoregon.com.
An Assumed Business Name (ABN) is needed when a person(s) is using any name other than his true name. Example: Michael A. Smith is doing business
as Mike Smith Trucking. An Assumed Business Name will need to be filed since “Mike” is a nickname for “Michael”.
When the business structure is changing (i.e. sole proprietor changes to a corporation), please
contact MCTD. A change in business structure sometimes requires a new MCTD account, and
additional fees may apply.
Federal Taxpayer Identification Number (FEIN or EIN)
A carrier should also have a Federal Taxpayer ID number. This number can be obtained by
contacting the IRS at 800-829-4933 or by visiting the website at www.irs.gov. There is
no fee to get a FEIN number. It is suggested that motor carriers use this number for tax
purposes and not use Social Security Numbers. This can help protect the carrier from
identity theft.
When a carrier applies for an IFTA license, the carrier’s FEIN or Social Security Number is listed on the IFTA license itself. When the carrier’s IFTA license is lost or stolen, the carrier has more protection from identity theft by listing the FEIN on the IFTA license than a Social Security Number.
Controlled Substance Testing Consortium
A carrier who has CDL drivers is required to be enrolled in a Controlled Substance Testing
Consortium. Call 503-378-6963 for information on who is required to have a CDL and enroll
in a drug testing consortium. This requirement includes the following truck and bus
operations:
For-hire and private companies Farmers and custom harvesters
Federal, state, local, and tribal
governments
Church and civic organizations
Exceptions:
Drivers exempt from CDL requirements
Active duty military personnel
Testing requirements can be found in the Federal Motor Carrier Safety Regulation 49 CFR Part 382 (www.fmcsa.dot.gov).
R E Q U I R E M E N T S P R I O R
T O A P P L Y I N G
Business Name Registry
Federal Taxpayer ID Number
Controlled Substance Testing
USDOT Number
Unified Carrier Registration
Agents & Reporting Services
Oregon Motor Carrier Registration & Tax Manual
Registration
- 7 - Revised: October 2018
USDOT Number
Carriers who operate vehicles with a Gross Vehicle Weight (GVW) of 10,000 pounds or more
are required to have a United States Department of Transportation (USDOT) Number. This is
a safety identification number issued to motor carriers and shippers by the United States
Department of Transportation. This number is free and can be obtained by calling the Salem
Federal Motor Carrier Safety Administration (FMCSA) office at 503-399-5775 or by visiting
the website at www.fmcsa.dot.gov (click on Registration & Get a USDOT Number to begin).
Unified Carrier Registration (UCR)
UCR is required for all interstate motor carriers with vehicles over 10,000 pounds, including:
private carriers
for-hire carriers
exempt carriers
farmers operating in interstate commerce
brokers
freight forwarders
leasing companies
Interstate operators must pay the annual UCR fees. UCR fees fund state motor carrier safety
programs, enforcement, and UCR administration, regardless of whether they left their base
jurisdiction that year. Oregon does not participate in registering or collecting fees for UCR.
Oregon-based carriers may submit the UCR application with fees to a jurisdiction listed on the
application or register online at www.ucr.in.gov.
Agents and Reporting Services
A carrier or registrant must file a Power of Attorney with MCTD when hiring an agent,
reporting service, or another person that is not an employee of the company to:
Complete and submit applications and fees for establishing an account;
Complete and submit applications for registration, highway-use tax passes, or plates
(original and renewals);
Prepare, sign, and submit documents and checks that may be necessary for filing
highway-use tax reports;
Sign highway-use tax bonds; or
Direct correspondence and plates to another address.
Request an Oregon Trucking Online (TOL) Personal Identification Number (PIN)
MCTD does not regulate agents. The motor carrier or registrant is ultimately
responsible for ensuring all reporting is accurate and timely.
Oregon Motor Carrier Registration & Tax Manual
Registration
- 8 - Revised: October 2018
Motor Carrier Operating Authority
There are two types of Motor Carrier Operating Authorities:
Private – A private carrier, one who hauls only their own
commodity, does not need to apply for a Federal Motor Carrier
Number (MC Number) but does need to register with MCTD when
operating vehicles over 26,000 pounds.
For-Hire– A carrier transporting persons or property For-Hire must apply for operating
authority.
Intrastate
MCTD grants allowance for intrastate For-Hire operations (operations within state lines). The
carrier must have a For-Hire Certificate or Permit on file with MCTD PRIOR to intrastate
For-Hire operations. The Class 1A application can be filed with a MCTD Registration Office.
Interstate
The Federal government grants the authority for interstate For-Hire operations (operations
across state lines). To obtain this type of authorization, the carrier must apply for a Federal
Motor Carrier Number (MC Number). Please visit www.fmcsa.dot.gov (click on
Registration & Get Authority to Operate to begin), or call the Salem Federal Motor Carrier
Safety Administration (FMCSA) office at 503-399-5775 for further information. A For-Hire
interstate carrier must have a Federal Certificate of Authority PRIOR to operating.
Insurance
Federal Requirements – Interstate Operations Interstate motor carriers must comply with Federal Motor Carrier Safety Administration’s
(FMCSA) insurance requirements under Regulation 49 CFR Part 387.
Oregon Requirements – Intrastate Only Operations
Motor carriers operating vehicles over 26,000 pounds, who are subject to weight-mile tax and
operate intrastate only, must file proof of insurance with MCTD. When a carrier operates only
within Oregon (intrastate) and applies for Class 1A Permit, liability insurance must be filed
with MCTD prior to credentials being issued.
Cargo insurance (Form H) must always be filed for carriers with Oregon Class 1B, 1C, or 1G
Certificate/Permit, and for Class 1A Permit only when commodities transported are subject to
material damage in transportation. New carriers will be required to provide proof of
insurance certificate or binder to MCTD when submitting application(s) for these
types of Certificates/Permits.
Carriers who are applying for these Certificates/Permits must have insurance on file with MCTD PRIOR to having registration issued. An original insurance
certificate is required. MCTD will accept a faxed insurance binder for 30 days, allowing time for the original insurance certificate to be received.
M O T O R C A R R I E R
O P E R A T I N G
A U T H O R I T Y
Private
For-Hire
Oregon Motor Carrier Registration & Tax Manual
Registration
- 9 - Revised: October 2018
Intrastate-only carriers with exempt vehicles are required to maintain the minimum
insurance coverage according to the Oregon Motor Vehicle Code. Exempt vehicles are:
Farm – Vehicles owned and operated by farmers who are farm certified through MCTD
and have farm plates;
Charitable/Non-Profit Organizations – Vehicles owned and operated by charitable
and/or non-profit organizations who have filed an affidavit of exemption with MCTD;
and
Under 26,000 pounds – Vehicles weighing 26,000 pounds or less combined weight.
Bond Requirements
Oregon state law requires that carriers file a Highway Use Tax Bond with the Department of
Transportation as a guarantee of payment of fees and taxes. MCTD will send a bond
notification letter via U.S. Postal Service stating the required bond amount, due date, and
instructions for posting the bond.
Types of bonds accepted:
Surety Bond - Most common and can be obtained from most insurance companies.
Cash Deposit – Earns interest. Interest is credited to carriers account.
Savings Assignment – MCTD Form 735-9172.
The full amount of the bond must be posted to your motor carrier account by the due date
stated in the notification letter in order to avoid suspension of your account.
Bond Waivers MCTD may waive the deposit required of a new carrier with a Dun & Bradstreet rating of 3A2
or higher, or an established carrier if MCTD finds that in the previous 12 months the motor
carrier has been required to file weight-mile tax reports for each of the reporting periods
(monthly, quarterly, or annually) and has had:
1. No suspensions with MCTD;
2. No revocation of IFTA tax license;
3. No more than one weight-mile tax report filed late;
4. Fees timely paid;
5. No more than two estimated weight-mile tax reports filed;
6. No more than one estimated weight-mile tax report filed without an actual report filed
within a 30-day period;
7. No non-sufficient fund checks or returned Automated Clearing House (ACH)
transactions; and
8. No outstanding billings for over-dimensional variance permits.
9. No outstanding balance with the ODOT’s Collection Unit for fees owed to MCTD under
ORS Chapter 825 and/or ORS 818.225.
10. Within the previous 36 months the carrier had no weight-mile tax audit resulting in an
assessment that exceeded by more than 15% the amount of the weight-mile taxes
and fees reported and paid during the audit period.
When a motor carrier no longer meets the above criteria, the bond required of a motor carrier
may be increased, or a previously waived bond may be required.
Oregon Motor Carrier Registration & Tax Manual
Registration
- 10 - Revised: October 2018
Bonds for a New Carrier
For a new motor carrier who is hauling For-Hire and has not previously had an established
account with MCTD, the security deposit schedule is as follows:
One vehicle – $2,000;
Plus $375 for each additional vehicle from 2-5 vehicles;
Plus $250 for each additional vehicle from 6-10 vehicles;
Plus $125 for each additional vehicle above 10 vehicles;
Maximum deposit required – $10,000.
Different requirements exist for private carriers, farmers, and vehicles using gasoline for
which Oregon state fuel tax is paid. For more information about bond requirements, contact
the MCTD Bond Unit at 503-378-4823.
Oregon Motor Carrier Registration & Tax Manual
Registration
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Forms for Motor Carrier Account
Application for Motor Carrier Account
In order to acquire an established account with MCTD, a carrier must submit an Application
for Motor Carrier Account. This form can be downloaded from
www.oregontruckingonline.com (click on Forms and Registration), or by contacting a
MCTD Registration Office.
Application for Class 1A Permit
A carrier who is hauling intrastate For-Hire (picking up and delivering loads within state
lines), regardless of weight, must ALSO submit an Application for Class 1A Permit. In
addition to this application, the carrier is required to provide proof of insurance or have
insurance on file with MCTD, at the time of application. See the Insurance section for more
detailed information about insurance requirements. There is a $300 application fee for this
Permit.
For additional information on either of these applications, please contact a MCTD Registration
Office.
MCTD – REGISTRATION OFFICES
Salem Registration Office
3930 Fairview Industrial Drive SE Salem, OR 97302-1166
Registration: 503-378-6699
Apportioned Registration:
503-378-6643
Open 8 a.m. – 5 p.m. Mon – Fri
Portland Registration Office
Jantzen Beach/Hayden Island 12348 N Center Ave
Portland, OR 97217
Phone: 971-673-5900
Fax: 971-673-5893
Open 8 a.m. – 5 p.m. Mon – Fri
P E R M I T F O R M S
Application for Motor Carrier Account
Form 735-9075
Application for 1A Permit Form 735-9745
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Motor Carrier Account Application – Form
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Application for Class 1A Permit – Form
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Registration
Types of Registration
Every motor vehicle must be registered, permanently or
temporarily, with the state in which the motor carrier’s fleet
is based. There are five basic types of registration, four
of which MCTD handles:
Oregon-Only & 10,000 – 26,000 Pounds – Commercial vehicles
with a Gross Vehicle Weight (GVW) between 10,000 and 26,000 pounds, operated solely
in Oregon, will register with Driver and Motor Vehicles (DMV) to obtain a “T” plate.
Oregon-Only & 26,001 Pounds or More – Commercial vehicles with
a GVW of 26,001 pounds or more, operated solely in Oregon [Commercial], will register
with MCTD to obtain an Oregon-only Commercial “YC” plate.
Multiple States & 26,000 Pounds or Less – Commercial vehicles
with a GVW of 26,000 pounds or less, operating in two or more states/jurisdictions
[IRP], will register with MCTD to obtain an Apportioned tax-exempt “Little Y” or “Y1”
plate.
Multiple States & 26,001 Pounds or More – Commercial vehicles
with a GVW of 26,001 pounds or more, operating in two or more states/jurisdictions
[IRP], will register with MCTD to obtain an Apportioned “YA” plate.
Temporary Vehicle Trip Permits – A Registration permit/pass is issued
by MCTD for commercial vehicles with a GVW of 26,001 pounds or more (and/or 3
axles) that do not have Oregon registration.
F I V E T Y P E S O F
R E G I S T R A T I O N
Oregon-Only – 10,000 to 26, 000 pounds
Oregon-Only – 26,001 pounds or more
Multiple States – 26,000 pounds or less
Multiple States – 26,001 pounds or more
Temporary Trip Permits
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Commercial Registration (Oregon-Only)
Commercial registration is for vehicles which are Oregon
based, and operated solely in Oregon with a Gross Vehicle
Weight (GVW) of 26,001 pounds or more.
“Commercial” in this case does not signify whether the carrier hauls For-Hire or is a Private carrier. “Commercial” is used to indicate that the registration is only valid in Oregon.
The license plates have the word “Commercial” imprinted at the bottom of the plate. Power units
that can carry a load without a trailer (solo trucks or dump trucks) will be issued two plates.
Power units that cannot carry a load without a trailer (tractors) will be issued one plate that is to
be placed on the front of the vehicle. (Vehicles with a GVW of 26,000 pounds and less operating
solely in Oregon will register through the Driver and Motor Vehicles (DMV).)
Basing Requirements
In order to apply for an established account or Oregon operating permit, a carrier must meet
basing requirements. For basing requirements, see page 5.
Commercial – Types of Operations
For-Hire Carrier – This is an individual or business entity that engages in the
transportation of property or passengers by motor vehicles for compensation.
Private Carrier – This is an individual or business entity that uses its own trucks to
transport its own freight.
Registrant Only – This type of registration is for owner-operators, individual, or
business entity that lease the vehicles to a motor carrier. This type of operation is not
responsible for Oregon’s weight-mile tax.
COMMERCIAL REGISTRATION IS VALID ONLY IN OREGON
To operate in another state or Canadian province with COMMERCIAL registration, registration trip permits must be purchased for that state or province.
Commercial (Oregon-only) Fees
Commercial Registration fees are based on the heaviest weight of the vehicle with its load for
the registration period (January 1st through December 31st). Fees may be paid annually or
quarterly. When paying fees quarterly, there is an additional $1 charge per quarter, and a
charge of $2.50 for each new registration card.
Tow or Recovery Vehicle
Tow or Recovery Vehicle must be registered at the “fully equipped for service” weight; plus:
1. Tow or recovery vehicles that transport vehicles on the bed of the recovery vehicle
must include the loaded weight of the tow/recovery vehicle in the registration weight;
2. Tow or recovery vehicles that transport vehicles using a trailer must include the
loaded weight of the combination in the registration weight.
NOTE: All vehicles towed are excluded from the registration weight.
C O M M E R C I A L
R E G I S T R A T I O N
Basing Requirements
Types of Operations
Fees
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Manufactured Structure Toters
Manufactured structure toters must be registered at the “fully equipped for service” weight,
including tools, blocks, tractors, etc.
NOTE: The registration weight does not include the weight of a manufactured structure, a
special use trailer, or travel trailer.
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Heavy Motor Vehicle Registration Fee Schedule Page 1 of 2
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Heavy Motor Vehicle Registration Fee Schedule Page 2 of 2
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Tow/Recovery & Manufactured Structure Toter Page 1 of 2
Oregon Motor Carrier Registration & Tax Manual
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Tow/Recovery & Manufactured Structure Toter (Cont.) Page 2 of 2
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Apportioned Registration (IRP)
Apportioned registration is a registration reciprocity
agreement under the International Registration Plan (IRP)
among all states of the U.S., District of Columbia, and provinces in
Canada (except Alaska, Hawaii, Northwest Territories, Nunavut, and
Yukon).
Vehicles that operate in more than one jurisdiction (state or
province) must obtain either permanent or temporary registration in
each of those jurisdictions. To acquire permanent registration to
operate interstate (across state lines), a carrier can apply for
registration under the IRP. This type of registration is also referred
to as Apportioned registration because a percentage of each
jurisdiction’s fee is paid based on the fleet’s previous history of
operations (mileage in that jurisdiction). Oregon collects and
distributes registration fees for each jurisdiction in which the vehicle
had previous operations.
Note: A new carrier will pay registration fees based on the Oregon Average Per Vehicle Distance
Chart to each jurisdiction.
What is IRP? The IRP is a method of registering vehicles that travel into two or more member jurisdictions.
Oregon’s IRP plates have the word “Apportioned” imprinted at the bottom of the plate. Power
units that can carry a load without a trailer (solo trucks or dump trucks) will be issued two
plates. Power units that cannot carry a load without a trailer (tractors) will be issued one plate
that is to be placed on the front of the vehicle.
IRP Members – Current Members of IRP (AL) Alabama
(AB) Alberta, CN (AR) Arkansas (AZ) Arizona (BC) British Columbia, CN (CA) California (CO) Colorado (CT) Connecticut
(DC) District of Columbia (DE) Delaware (FL) Florida (GA) Georgia (IA) Iowa
(ID) Idaho (IL) Illinois
(IN) Indiana (KS) Kansas (KY) Kentucky (LA) Louisiana (MA) Massachusetts
(MB) Manitoba, CN
(MD) Maryland (ME) Maine (MI) Michigan (MN) Minnesota (MO) Missouri (MS) Mississippi (MT) Montana
(NB) New Brunswick, CN (NC) North Carolina (ND) North Dakota (NE) Nebraska (NL) Newfoundland, CN
(NH) New Hampshire (NJ) New Jersey
(NM) New Mexico (NS) Nova Scotia, CN (NV) Nevada (NY) New York (OH) Ohio
(OK) Oklahoma
(ON) Ontario, CN (OR) Oregon (PA) Pennsylvania (PE) Prince Edward Island, CN
(QC) Quebec, CN (RI) Rhode Island (SC) South Carolina
(SD) South Dakota (SK) Saskatchewan, CN (TN) Tennessee (TX) Texas (UT) Utah
(VA) Virginia (VT) Vermont
(WA) Washington (WI) Wisconsin (WV) West Virginia (WY) Wyoming
For Oregon-based vehicles traveling into Alaska, please contact the state of Alaska at 907-883-4591.
A P P O R T I O N E D
R E G I S T R A T I O N
What is IRP?
IRP Members
IRP Basing Requirements
How IRP Works
When to Apportion A Vehicle
IRP Exempt Vehicles
Types of Operation
What IRP Does NOT Do
Oregon Motor Carrier Registration & Tax Manual
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Basing Requirements
In order to apply for an Oregon based account, a carrier must meet basing requirements. For
basing requirements, see page 5.
How IRP Works
Under IRP, an interstate carrier must file application(s) with the jurisdiction where the carrier is
based. (In this case, the base jurisdiction is Oregon.) Oregon then issues one cab card and a
single plate or pair of plates with decal(s) per vehicle. The apportioned plate(s), decal(s), and
cab card are the registration credentials needed to operate in member jurisdictions. A cab card,
also known as a registration card, lists the weights requested for each jurisdiction, and
registration fees are calculated according to these weights.
Different jurisdictions may have additional requirements for intrastate and interstate operations. For more information, contact individual jurisdictions prior to operations.
Oregon will collect the applicable fees for apportionment for all jurisdictions collectively at one
time. These fees are then sent to other IRP jurisdictions according to:
Percentage of mileage traveled in each jurisdiction,
Registered weight, (Quebec is axles)
There are many more fee qualifiers that are individual to each jurisdiction.
When to Apportion a Vehicle
Any vehicle that is used or is intended for use in two or more jurisdictions, and is used for the
transportation of persons For-Hire or of property and:
Is a power unit having two axles with Gross Vehicle Weight (GVW) of 26,000 pounds
or more; or
Is a power unit having three or more axles, regardless of weight; or
Is used in combination (pulling a trailer), when the weight of such combination
exceeds 26,000 pounds GVW.
Vehicles, or combinations thereof, having a GVW of 26,000 pounds or less, may obtain IRP registration.
IRP Exempt Vehicles
The IRP exempts the following vehicles from IRP registration; however, a registration plate
must be obtained (from DMV) and displayed on:
Recreational vehicles used for personal pleasure or travel by an individual or family; or
Commercial vehicles displaying restrictive plates which have geographic area, mileage
or commodity restrictions (Example: City pick up and delivery vehicles); or
Government owned vehicles.
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IRP Types of Operations
For-Hire Carrier – An individual or business entity that engages in the
transportation of property or passengers by motor vehicles for compensation.
Private Carrier – An individual or business entity that uses its own trucks to
transport its own freight.
Registrant Only – Owner-operators, individuals, or a business entity that lease the
vehicles to a motor carrier. This type of operation is not responsible for Oregon’s
weight-mile tax.
Buses – Apportionment is a requirement under IRP for all buses.
Household Goods Carrier –
Equipment Leased from Service Representatives – A household goods
carrier using equipment leased from service representatives may elect to base the
leased equipment in the base jurisdiction of the service representative, or that of
the carrier.
o Service Representative – When the base jurisdiction of the service
representative is selected, the equipment shall be registered in the
service representative’s name and the household goods carrier will be
indicated as the lessee. The apportionment of fees shall be according to the
mileage records of the service representative and the carrier. Such records
must be kept or made available in the service representative’s base jurisdiction
(Oregon).
o Household Goods Carrier – When the base jurisdiction of the household
goods carrier is selected, the equipment shall be registered in the name
of the carrier and that of the service representative as lessor. The
apportionment of fees shall be according to the combined mileage records of
the carrier and the service representative. Such records must be kept or made
available in the household goods carrier’s base jurisdiction (Oregon).
Owner-Operator Leased Equipment – For equipment owned and operated
by owner-operators and used exclusively to transport cargo for the household
goods carrier, the equipment shall be registered by the carrier in the base
jurisdiction of the carrier. The owner-operator’s name shall be listed as the lessor
and the carrier shall be listed as the lessee. The apportionment of fees will be
calculated according to the records of the carrier.
Rental Vehicles – The IRP specifically provides for the registration of various types
of rental fleets. Rental fleets owned by an individual or business entity engaging in
the business of renting vehicles with or without drivers for a specific period of time
shall be extended full interstate and intrastate privileges, providing that:
Such individual or business entity has received the appropriate operating authority
from MCTD, and
The operational records of the fleet are maintained by the rental owner and must
be identifiable as being part of such fleet, and
Such vehicles are part of a rental fleet that are identifiable as being part of such
fleet and must include one or more vehicles, and
Such individual or business entity registers the vehicles as rental passenger cars.
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Apportioned Registration Does NOT:
Waive or exempt a truck operator from obtaining operating authority from any
state/province in which the apportioned vehicle travels; or
Waive or replace the requirements of the International Fuel Tax Agreement (IFTA); or
Allow registrants to exceed maximum length, width, height, or axle limitations; or
Waive or exempt the payment of tax reporting requirements or Federal Heavy Vehicle
Use Tax (IRS Form 2290); or
Exempt a carrier from filing necessary proof of liability coverage in each state/province
where required; or
Waive the responsibility and accountability of the registrant to record the mileage for
each jurisdiction.
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Temporary Registration
Registration Trip Permits
A registration trip permit is a temporary arrangement for
registration of a vehicle. There are three types:
Vehicles Without Current Oregon Registration – Oregon trip permits are
available for vehicles that do not have current registration (expired plates or no
plates), or that do not have Oregon listed on the base jurisdiction cab card. Trip
permits cost $43 for 10 days, and must be obtained PRIOR to operation.
Vehicles With Current Oregon Registration, But Not Registration for Other Jurisdictions (states or provinces) – Temporary registration will need to be
purchased when an Oregon based carrier has current registration, but needs to travel
into another jurisdiction, which the carrier has no registration. (See Appendix A for a
list of jurisdictions and contact information.)
Temporary Registration Weight Increase – Oregon Registration Weight Trip
Permits are issued to increase registration weight temporarily for a vehicle that
already has registration. This permit costs $5 for 10 days. The vehicle will also need
to temporarily increase the Oregon Weight-Mile Tax declared weight for the vehicle,
and obtain a Special Transportation Permit (oversize and/or over weight load permit)
when over 80,000 pounds and/or operating over legal load dimensions.
Unladen Weight Permit (Hunter’s Permit)
An Unladen Weight Permit is issued to an owner-operator (lessor) that terminates a
lease and surrenders apportioned license plate and cab card to the carrier (lessee).
This permit enables a vehicle, or combination of vehicles, to use the highways in all
jurisdictions for the purpose of locating a new job.
The Unladen Weight Permit is valid for vehicles operating at unladen weight only
and is non-transferable. When 26,000 pounds unladen weight or less, the vehicles are
also exempt from paying Oregon’s weight-mile tax. This type of permit costs $43 for
10 days. The permit is valid for the power unit or power unit and unladen trailer.
Vehicles over 26,000 pounds will also need to obtain a temporary pass for Oregon’s
weight-mile tax.
T E M P O R A R Y T R I P
P E R M I T S
Registration Trip Permits
Unladen Trip Permit (Hunter’s Permit)
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Documents Needed for Registration
To register a vehicle (see Basing Requirements), the following
documents are needed:
Vehicle Identification
A copy of one of the following documents may be requested for
Vehicle Identification:
Bill of Sale
Certificate of Origin
Prior Registration
Copy of Title
Heavy Vehicle Use Tax (HVUT – IRS Form 2290)
A stamped copy of the IRS Form 2290 Schedule 1 (HVUT) is required as proof of payment if
operating a vehicle 55,000 pounds or more. When suspending this tax, a copy of the form is still
needed, but the IRS stamp is not required. A Bill of Sale for a vehicle purchased within the past
60 days is acceptable until proof of Form 2290 Schedule 1 is received.
EXEMPTIONS: HVUT applies to vehicles designed to carry a load over public highways.
Generally, the following kinds of vehicles are not considered highway vehicles by the IRS:
Specifically designed mobile machinery for non-transportation functions (Example:
Heavy Mobile Cranes).
Vehicles specifically designed for off-highway transportation (Example: Log Loaders).
It is up to the carrier to determine when the vehicle meets these definitions.
IRS Form 2290 can be obtained from www.irs.gov (click on Forms.) Contact the IRS for payment options.
Lease Agreement
When the leased vehicle is engaged in intrastate transportation of household goods or
transporting passengers in regular route scheduled service, a copy of the Oregon Equipment
Lease must be filed with the registration application. Contact the Salem General Information
Line at 503-378-5849 to request forms or download forms from the MCTD website at
www.oregontruckingonline.com (click on Forms and Registration).
When the leased vehicle is hauling any other type of commodity, a copy of the lease must be in
the vehicle and made available for inspection upon request. This lease must give exclusive
possession and control of the leased vehicle to the lessee. Retain a copy of the lease for three
years.
DEQ Certificate
When the vehicle is based in the Portland Metro or the Medford area, not diesel-powered, and
operating only in Oregon, a Department of Environmental Quality (DEQ) Certificate is required.
Vehicles with apportioned (IRP) registration are exempt from DEQ requirements.
R E G I S T R A T I O N
D O C U M E N T S
Vehicle Identification
HVUT – IRS Form 2290
Lease Agreement
DEQ Certificate
Controlled Substance Testing
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Controlled Substance Testing Consortium
Supply the name of the provider used to comply with the drug and alcohol testing requirements
found in the Federal Motor Carrier Safety Regulation 49 CFR Part 382 (www.fmcsa.dot.gov).
Determining Registration Weight
Registration weight is the HIGHEST loaded weight for the vehicle or
vehicle in combination during the registration period (January 1st
through December 31st). The registration weight is based on the Gross
Vehicle Weight (GVW) or Gross Combination Vehicle Weight (GCVW),
and is determined by the actual weight of the vehicle or vehicles plus
the weight of the load. This is commonly referred to as loaded weight
or combined weight.
In the example above, the REGISTRATION WEIGHT for this vehicle is 80,000 pounds because
the highest combined weight (vehicle plus load or vehicle plus trailer plus load) is 80,000
pounds for the registration period.
The maximum registration weight for Oregon is 105,500 pounds. When hauling heavier
non-divisible loads, a carrier should register at the maximum weight of 105,500 pounds and purchase a Special Transportation Permit (oversize and/or over weight load permit).
All operations in excess of legal size and weight require a Special Transportation Permit (oversize and/or overweight). Contact MCTD’s Over-Dimension Permit Unit at 503-373-0000 for more information.
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Application Process for Commercial Registration
It is the applicant’s responsibility to properly complete all
forms necessary to register vehicles and to provide all
required supporting documents. When a submitted
application is incomplete, the applicant will be notified and asked
to provide the missing information, or submit a new, revised
application. Incorrect or partial completion of an application will
delay processing. Contact the Salem General Information Line at
503-378-5849 to request forms or download forms from the
MCTD website at www.oregontruckingonline.com (click on
Forms and Registration).
Fax/Mail
Completed applications, including supporting documents, may be faxed to the
Salem or Portland Registration Office’s, or mailed to the Salem Registration Office.
Registration Office
Registration can be completed at the Salem or Portland Registration Offices.
Oregon Trucking Online
A carrier with an established account and PIN number can process transactions
using Oregon Trucking Online. Fees are paid by VISA, MasterCard, or Direct
Payment only. For more information, visit MCTD’s website at
www.oregontruckingonline.com.
Credentials Temporary Vehicle Registration (TVR) may be issued upon request after payment
has been received. Credentials (plates, decals, and cab cards) will be issued and
mailed after TVR has been sent. Otherwise, credentials will be given to the carrier
at the counter. Please call the Salem Registration Office at 503-378-6699 or
Portland Registration Office at 971-673-5900 for further information.
R E G I S T R A T I O N
A P P L I C A T I O N
P R O C E S S
Where to Send Application(s)
Oregon Commercial Registration
Application – Form 735-9691
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Commercial Registration Application – Form
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Commercial Registration – Transactions
Adding a Vehicle Vehicles may be added to a new or existing account at any time
during the registration year. To add a new vehicle, do the
following:
Step 1: Assemble the necessary documents:
Vehicle ID #
Proof of HVUT (when applicable)
Lease Agreement (when applicable)
DEQ Certificate (when applicable)
Step 2: Determine the correct registration weight for the vehicle(s).
Step 3: Complete the Commercial Registration Application form.
Carriers can complete any Commercial plate transaction by faxing the application, visiting a local MCTD office, or by using Trucking Online (see Application Process for Commercial Registration for details). The cab card and plate(s) should be returned
and/or accompany the application when deleting a vehicle, obtaining replacement plates, or using the vehicle as a fee transfer for another vehicle. Be sure to sign the application.
Deleting a Vehicle
Vehicles may be deleted from an existing account at any time throughout the registration year.
Under the section entitled “Oregon Weight Receipt Discontinued or Cancelled” located at the
bottom of the application; list the vehicle information for the power unit to be deleted. When a
vehicle is deleted from an account, the cab card and plate(s) should accompany the application.
Mark the appropriate box below the vehicle information noting the reason the vehicle is being
deleted (Lease Terminated, Lost/Stolen/Destroyed, Returned). Plates may be cancelled via
phone or fax to discontinue the vehicle’s registration, but plates and credentials should still be
returned to a MCTD Registration Office.
Replacement Plates
Replacement plates can be issued under an existing account at any time during the registration
year. When a plate is replaced, the original cab card and plate should accompany the
registration application. Be sure to list the vehicle information, check the “other” box under
Vehicle Amendment, and write “replacement plate(s)” next to the box.
Vehicle Amendments
A carrier may apply for a change of vehicle information. Changes may include unit number,
vehicle identification number (VIN) correction, or vehicle types.
Weight Increase
A change in a vehicle’s weight may be made at any time during the registration year. When the
registration weight is increased, the carrier will pay for any difference in registration fees for the
remainder of the registration year. List the vehicle information including the correct weights in
the “Tax Declared Weights” section, check the “weight” box under Vehicle Amendment.
C O M M E R C I A L
R E G I S T R A T I O N
T R A N S A C T I O N S
Add a Vehicle
Delete a Vehicle
Replacement Plate(s)
Vehicle Amendments
Weight Increase
Fee Transfer
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Fee Transfer
Vehicle(s) may be replaced at any time throughout the registration year. To apply the credits
from a previous vehicle to a new vehicle, the information must be provided on the same
application. Cab cards and plates should be returned and/or accompany the application when
applying credits from one vehicle to another. Credits from a deleted vehicle cannot be used to
increase the weight on another vehicle. List the vehicle(s) to be added in the top portion of the
application, and list the vehicle(s) being removed from service under the section entitled “Oregon
Weight Receipt Discontinued or Cancelled” located at the bottom of the application. Mark the
“Returned” box noting the return of the previous vehicle’s plate(s).
When a vehicle’s registration weight is 55,000 pounds or over, submit a stamped copy of the IRS Form 2290 Schedule 1 Heavy Vehicle Use Tax. Also, when operating over 80,000 pounds, an Oregon Special Transportation Permit (oversize and/or over weight load permit) is required.
Replace Lost/Stolen Credentials
Carriers with a PIN number may replace credentials that are lost or stolen by going online at
www.oregontruckingonline.com, or by contacting a MCTD Registration office.
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Apportioned Registration (IRP) Application Process
It is the applicant’s responsibility to properly complete all
forms necessary to register vehicles and to provide all
required supporting documents. When a submitted
application is incomplete, the applicant will be notified and asked
to provide the missing information, or submit a new, revised
application. Incorrect or partial completion of an application will
delay processing. Apportioned Registration Packets are available
at MCTD Registration Offices. Contact the Salem General
Information Line at 503-378-5849 to request forms or download
forms from the MCTD website at
www.oregontruckingonline.com (click on Forms and
Registration).
Application Processing
Applications are processed in the order received. Once an application has been processed, a
billing will be mailed or faxed to the carrier. The carrier has the option of mailing the payment
directly to the Salem Registration Office, taking the payment to a MCTD Registration Office, or
paying online.
Fax/Mail Completed applications, including supporting requirements and documents, may be
faxed or mailed to the Salem Registration Office. MCTD will mail or fax a billing.
Completed applications may also be processed at the Salem or Portland Registration
Office counters.
Phone Amendments to IRP vehicles may not be processed without an application. However,
payment can be made by phone using VISA or MasterCard, and then temporary
credentials will be faxed after payment has been received. The original credentials will
be mailed.
Registration Office Applications can be processed at the Salem or Portland Registration Offices.
Completed application(s), including supporting requirements, may be faxed prior to
coming in to reduce processing time.
The carrier has the option of mailing the payment directly to the Salem Registration
Office, taking the payment to a MCTD Registration Office, or paying online.
A P P L C I A T I O N P R O C E S
F O R A P P O R T I O N E D
R E G I S T R A T I O N
Where to Send Application(s)
Which Forms to Use
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Trucking Online
A carrier with an established account and PIN number can process many transactions
using Oregon’s Trucking Online. Fees are paid by VISA, MasterCard, or Direct Payment
only. For more information, visit MCTD’s website at www.oregontruckingonline.com.
Credentials/Temporary Credentials
Temporary Vehicle Registration (TVR) may be issued upon request after payment has
been received. Credentials (plates, decals, and cab cards) will be issued and mailed
after TVR has been sent. Otherwise, credentials will be given to the carrier at the
counter. Please call the Salem Registration Office at 503-378-6643 or the Portland
Registration Office at 971-673-5900 for further information.
Which IRP Forms to Use Oregon IRP forms Schedule A, B, and C must be completed
when:
Applying for an Oregon apportioned
Registration and/or IFTA account.
Adding a new fleet.
Renewing an existing Oregon apportioned fleet.
The Schedule R is used when an applicant does not have an “Established Place of
Business” and is registering as a resident.
The Schedule C is used when:
Applying for the first time.
Adding a new fleet.
Renewing and the preprinted renewal form was not received.
Adding vehicles.
Replacing credentials.
Weight increases.
Amending vehicles.
Apportioned Registration (IRP) Application Forms The following pages provide examples of the Oregon Application Schedule A & IFTA,
Apportioned Registration Form – Schedule B, and Apportioned Registration Form -
Schedule C, Vehicle Addition/Update applications. (See IRP – Application Checklist to
prevent processing delays.)
I R P A P P L I C A T I O N
I N S T R U C T I O N S
Schedule A & IFTA
Schedule B
Schedule C
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IRP Schedule A & IFTA
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IRP Schedule B
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IRP Schedule C
Trucks, Tractors and Buses use this form.
Oregon Motor Carrier Registration & Tax Manual
Registration
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IRP Schedule C-T
Tow Trucks and Manufacture Structure Toters use this Form.
Oregon Motor Carrier Registration & Tax Manual
Registration
- 38 - Revised: October 2018
IRP Schedule R
The Schedule R is used when applicant does not have an “Established Place of Business” and is
registering as a resident.
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Registration
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IRP – Application Checklist
To prevent processing delays, please take the time to carefully check the applications:
Is the correct ACCOUNT and FLEET number on all pages of the application?
Is the registration year and effective date completed in the appropriate boxes?
Is the proof of payment of the Federal Heavy Vehicle Use Tax (IRS Form 2290 Schedule
1) for vehicles weighing 55,000 pounds or more attached to the application?
Is a contact person and telephone number listed?
If the location address does not qualify as an Established Place of Business, is the Proof of
Residency-Schedule R with supporting documents attached?
Is all vehicle information accurate and legible; and is the complete vehicle identification
number (VIN) provided?
Are the weight sections for all jurisdictions completed?
Is the Oregon declared tax weight information section completed?
Is the drug consortium listed and is the application(s) signed?
Have copies of the applications and supportive documents been made for your records?
Oregon Motor Carrier Registration & Tax Manual
Registration
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Apportioned Registration (IRP) – Transactions
New Fleet Vehicles may be added to a new or existing fleet at any time
during the registration year. To add a new vehicle, the
following is needed:
Step 1: Assemble the necessary documents:
Vehicle ID #
Proof of HVUT (when applicable)
Lease Agreement (when applicable)
Step 2: Determine the correct registration weight for the
vehicle(s).
Step 3: Complete and submit Schedules A, B, and C. First time registrants without
operational miles will use the Oregon Per Vehicle Distance Chart for all jurisdictions during
the year for which registration is required.
Add IRP Vehicle(s)
Vehicles may be added to an existing fleet at any time throughout the registration year. The
mileage information provided with the original application will be used to calculate the fees
due. Complete the Apportioned Registration Form – Schedule C.
Delete IRP Vehicle(s)
To delete vehicle(s) from the fleet, complete the Apportioned Registration Form –
Schedule C. The cab card(s) and plate(s) must accompany the application.
Replace IRP Vehicle(s) with a Fee Transfer
Fleet vehicle(s) may be replaced at any time throughout the registration year. To apply the
credits from the previous vehicle(s) to the new vehicle(s), the information must be provided
on the same application. The cab card(s) and plate(s) must be surrendered when the new
vehicle’s registration becomes effective. Credits from a deleted vehicle cannot be used to
increase the weight on another vehicle. Complete the Apportioned Registration Form –
Schedule C and Plate Affidavit Form to add a vehicle to an establish account using a fee
transfer. The transfer of fees must be used to register a similar vehicle in the same fleet and
within the same registration year. The fees will not be subject to refund.
Change Vehicle Information/Increase Weight
Changes to the vehicle information may include unit number, VIN (Vehicle Identification
Number), vehicle type or weight increase in a jurisdiction. When the registration weight is
increased, the carrier will pay for any difference in registration fees. Complete the
Apportioned Registration Form – Schedule C to update or change vehicle information.
Replace Lost/Stolen Credentials
Carriers with a PIN number may replace credentials that are lost or stolen by going online at
www.oregontruckingonline.com, or by contacting a MCTD Registration Office. No
application required.
I R P T R A N S A C T I O N S
New Fleet
Add IRP Vehicle(s)
Delete IRP Vehicle(s)
Replace IRP Vehicle(s) – Fee Transfer
Change Vehicle(s) Information
Weight Increase
Replace Lost/Stolen Credentials
Oregon Motor Carrier Registration & Tax Manual
Registration
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Apportioned (IRP) Fees
Registration fees are calculated using the percentage of operation in a jurisdiction by the rate
that each jurisdiction charges for registration. The basis for registration fees for each jurisdiction
varies, but it is generally based on a vehicle’s weight, value, age, and other factors. The vehicle
is legally registered in all jurisdictions.
The Apportioned Registration Form – Schedule B helps determine the percentage of operation in
a jurisdiction. Below is an example of how this works.
EXAMPLE OF HOW THE MILES ON SCHEDULE “B” WILL AFFECT FEES
JURISDICTION If Sch. B miles Then % of total X 100% in juris. = Total fee paid
OREGON 16,512 40.605% X $998.00 = $405.24
CALIFORNIA 15,404 37.880% X $2236.00 = $847.00
IDAHO 2,063 5.073% X $3360.00 = $170.45
WASHINGTON 6,686 16.442% X $1845.00 = $303.35
40,665 = 100% $1726.04
This is a simplistic example of the way fees are charged. Many jurisdictions base their fees on
other variables and so the above fees could change depending upon registration weight,
jurisdiction(s), purchase price, age of vehicle, solo truck or tractor, etc. The above example is only
to help you understand the use of percentages when apportioning and how the miles recorded on
Schedule B will affect your total fees paid when registering a vehicle.
DO NOT SEND THE ABOVE AMOUNT TO US WITH YOUR APPLICATION!
The percentage of operation is determined by the miles in a jurisdiction divided by the total miles
traveled in ALL jurisdictions during the previous reporting period.
Annual apportioned registration fees are payable at the time of initial registration or
upon renewal of your apportioned plate(s).
For apportionment purposes, these fees are reduced by a percentage factor. The
percentage factor is determined by the total Oregon miles divided by the total miles
traveled in all IRP jurisdictions during the mileage-reporting year (July 1st – June 30th of
the previous year).
Option for Oregon Fees – When the Apportioned Registration (IRP) fees for Oregon exceed
$1,000 on the IRP billing, there is an option to pay the Oregon fees in quarterly installments.
This option is for Oregon fees only and does not pertain to the total IRP fees. It is important
to note that IRP registration is an annual fee. Thus, the Oregon fee must be paid even when
the vehicle does not operate in a particular quarter or has been sold or is out of service.
Oregon registration fees are based on the registration weight of a vehicle.
Oregon Motor Carrier Registration & Tax Manual
Registration
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IRP Billing Notice
When MCTD processes each application, the fees are
calculated for all IRP jurisdictions. (Each jurisdiction
individually bases the fees on different criteria, such as
vehicle weight, purchase price, model year of the vehicle, or
carrier type, etc.) Some jurisdictions have more than one
fee, such as an excise tax, privilege tax, clean air levy, etc.
All fees are included for each jurisdiction on the billing.
The billing is mailed or faxed to the carrier and shows the
total amount due for the application.
The billing consists of:
Overview:
Total registration fees, credential fees, IRP membership fees, IFTA license fees
Registration Fees for Each Jurisdiction
Description of vehicle(s)
Check the billing carefully before paying!
Fees are non-refundable!
I R P B I L L I N G N O T I C E
Total Registration Fees
Credential Fees
IRP Membership Fee
IFTA License Fee (when applicable)
Description of Vehicle(s)
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IRP Billing Notice – Example
Page 1 of 4
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IRP Billing Notice – Example (Continued)
Page 2 of 4
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IRP Billing Notice – Example (Continued)
Page 3 of 4
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IRP Billing Notice – Example (Continued)
Page 4 of 4
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Replacement Credential Fees
Motor carriers with a PIN number may replace lost or stolen credentials by going online at
www.oregontruckingonline.com, or by contacting a MCTD Registration Office. Replacement
fees are as follows:
Replacement plate with decal and cab card $10.50 single plate
$13.00 pair of plates
Replacement decal and cab card $2.50 single plate
$5.00 pair of plates
Replacement cab card $2.50
Replacement Oregon Weight Receipt and Tax Identifier
(OWRATI)
$8.00*
Replacement Cab Card and OWRATI $10.50
*Include weight receipt fee when requesting replacement plates for vehicles subject to
weight-mile tax (over 26,000 pounds).
Oregon Motor Carrier Registration & Tax Manual
Registration
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IRP – Mileage/Operational Records
Every carrier who registers vehicles under the IRP must maintain
records to validate the actual miles traveled and other source
documents used to determine registration fees for all vehicles in
the IRP fleets.
Source Documents
Vehicle Costs – Acceptable documentation to support a vehicle’s purchase price
and the date of purchase include a purchase invoice and bill of sale. For leased units,
the lease agreement (when the purchase price is stated in the agreement) or other
proof of the fair market value of the vehicle at the beginning of the lease is required.
Costs of any capital additions and modifications made to the vehicle within 30 days of
the purchase must be included in the purchase price.
Driver’s Trip Records – An acceptable source document to record distances is a
“Vehicle Trip Record” (VTR). The driver completes this document for each trip
made by a vehicle in an IRP fleet, including owner-operated vehicles and leased
vehicles. The most common VTRs are the driver’s trip sheets and driver’s logs. Other
similar records are acceptable provided it contains the following basic information:
Registrant’s name
Date of trip (starting and ending)
Trip origin and destination
Routes of travel (highway numbers)
Beginning and ending Odometer/Hubometer readings
Distance traveled within each jurisdiction
Total trip distance traveled
Vehicle unit numbers, for both power unit and trailer(s)
Fleet number (when registrant has more than one fleet)
Driver’s name and signature
Trip Permits – Copies of all trip permits obtained for operations by apportioned
vehicles must be available on file. The distances traveled under these permits are to
be reported on the following IRP registration year.
Monthly Summaries – The VTR information should be summarized on a monthly
basis. The summary should contain information by individual vehicle (beginning and
ending odometer/hubometer readings, individual trip details, distance by jurisdiction,
total distance traveled) and by fleet (distance by jurisdiction, total distance).
Quarterly Summaries – A quarterly summary that recaps interjurisdictional and
total distance traveled by the fleet during each calendar quarter; and
Yearly Summaries – A yearly summary for each July 1st through June 30th
reporting period should show the total fleet distance, broken down by month and
quarter for each jurisdiction.
I R P – O P E R A T I O N A L
R E C O R D S
Source Documents
IRP Audits
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Other Records – Copies of the applications filed for annual registration (IRP
Application, Supplemental Applications, Mileage Schedules, etc.) must be retained in
the carrier’s files for audit purposes.
Records Retention Period – All operational and mileage records, supporting
the application and supplements, must be retained in the carrier’s files for a period of
five (5) years after the close of the registration year.
Vehicle costs and weight records must be maintained in the carrier’s files for all vehicles
that are currently registered in the fleet. These records must be kept by the carrier for a
period of three (3) years after the close of the registration year.
In addition to the above IRP record retention requirements, the carrier must maintain all records pertaining to its operations as required under ORS 825.515 and OAR 740-055-0120.
IRP – Audits
Authority to Audit
Article XV, Section 1500, of the IRP agreement requires each member jurisdiction to
conduct audits of carriers based in its jurisdiction on behalf of all IRP member
jurisdictions. Auditors from MCTD will perform IRP audits on Oregon carriers.
Purpose of Audit
The purpose of the audit is to ensure compliance with established rules and
regulations governing apportioned registration and proper payment of apportioned
registration fees to Oregon and to all other IRP member jurisdictions in which the
carrier is (or was) registered for multi-jurisdictional travel.
Audit Procedures
In conducting the IRP audit, auditors will use the source documents to determine
accuracy and completeness of the distance and vehicle information recorded on the
Vehicle Trip Records, on the monthly and yearly summaries, and on the forms used
for IRP registration.
Other Audits
Weight-mile tax and IFTA audits, under ORS 825 and the International Fuel Tax
Agreement, may be conducted at the same time. These concurrent audits will
minimize the inconvenience to audited carriers.
Oregon Motor Carrier Registration & Tax Manual
Registration
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Oregon Refund & Credit Policy
General Information
Different laws and rules apply to Commercial and Apportioned
Registration, please review this information carefully.
(References ORS 803.590 (2), ORS 826.021 (2a), ORS 826.027
(2), ORS 826.039, OAR 740-200-0030, and IRP Plan Article IV
435.)
What qualifies for a Refund or Credit?
Apportioned Registration – Refunds for registration fees paid on Apportioned
plates may be granted for the following reasons:
An error by an IRP jurisdiction in computation of fees due.
An error by the registrant on the mileage (Schedule B).
An error by the base jurisdiction where there is a duplication of a vehicle and fees
have been paid twice.
An audit of actual miles of an Apportioned registrant indicates an overpayment.
Original registration was above the legal capacity of the vehicle (weight decrease).
Not Allowed: Apportioned registration fees are not eligible to be refunded under the
following circumstances:
Changing from Apportioned registration to Commercial.
Vehicle sold, destroyed, or otherwise withdrawn from Fleet.
Reduced weight for a vehicle, from a change of configuration or operation.
Change of Base State, during the registration period.
Department has cancelled registration, for any reason.
In most cases, refunds or credits of other jurisdictions’ fees must be obtained directly
from those effected jurisdictions. REFUNDS of Apportioned registration fees are made
only for duplicate or incorrect payments, overpayment of the billed fees, or as a result of
an audit. In these circumstances, only the portion of the registration fee retained
by Oregon is refunded.
All refunds and credit requests must be submitted in writing.
Fees from a deleted vehicle may be used to add a new vehicle on the same fleet. See
‘Replace IRP Vehicle’ on Page 40.
O R E G O N R E F U N D
P O L I C Y
General Information
What Qualifies for a Refund?
Registration Credit Quick Reference Guide
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Registration
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Commercial Registration – Refunds for registration fees paid on commercial
plates may be granted for the following reasons:
MCTD has issued duplicate registration for a vehicle.
A vehicle has changed from Commercial registration to Apportioned registration
(IRP).
MCTD has conducted an audit, which indicated an overpayment of registration fees.
When a vehicle has been registered in error and registration credentials (plate,
decals, cab cards, etc.) have been returned to MCTD prior to the start of the
effective date of the registration.
Original registration was above the legal capacity of the vehicle (weight decrease).
Vehicle is destroyed and is inoperable.
Carrier has gone out of business and sold the vehicle.
Refund of a portion of registration fees for unexpired Commercial registration
credentials when the vehicle is sold AND:
The seller is an individual and does not intend to remain in business or reenter
business within one year.
Neither the selling individual nor business entity intends to register an assumed
business name for the purpose of doing business as a motor carrier within one year
of the date of sale.
Neither the selling individual nor business entity intends to organize as a corporation
for the purpose of doing business as a motor carrier within one year of the date of
sale.
MCTD may refuse to issue authority to the individual or business entity if a refund was
previously received and the individual or business entity reentered business within one
year, unless the refund has been repaid.
Minimum Refund Amount – MCTD does not issue refunds for amounts less than $5.
A carrier with a tax account may have credit applied to that tax account.
Requests for Refund – A request must be signed by carrier or agent to process a
refund or credit. Fees paid by credit card cannot be refunded by check. It can only be
credited back to the credit card or credited to the account.
Manual Refunds – A carrier may request refunds of credit balances. These requests
must be in writing. The refund is not processed immediately. Once the refund is processed,
the carrier should receive a check within approximately 60 days after request is received.
Transfer of Funds to Division of State Lands – Any unclaimed credits on closed
accounts are held in a credit account for two (2) years. After two years, one more attempt is
made to contact the carrier. A refund request letter is sent to the address of record. When
there is no response from the carrier, the funds are transferred to the Division of State Lands
the following May. The Division of State Lands then attempts to contact the carrier.
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Registration Credit Quick Reference Guide
SITUATION QUALIFIES FOR REFUND
REQUIREMENTS/NOTES COMMERCIAL APPORTIONED
Changing apportioned fleets
N/A No Credit is available for fee transfer only
Commercial changing to Apportioned
Yes N/A Current and un-expired quarters
Duplicate Registration Yes Yes Will refund only when registered twice by MCTD in error
Out of Business Yes No Vehicle must have been sold. Carrier must complete Out of
Business refund request form
Ownership Change (e.g. individual to corp.)
No No
Registered or renewed in error
Yes* No All credentials (plate, decal & cab card) must be returned prior to the
start of registration period
Vehicle sold No No Credit is available for fee transfer only
Vehicle wrecked Yes No
Must provide proof with request for
refund (e.g. insurance report, police report, salvage statement)
Weight decreased Yes Yes Only when originally registered above legal capacity
*Does not apply to a carrier who adds a quarter to a currently registered vehicle.
Credit for registration is not automatic. Request for credit of registration fees must be
submitted with a signed written request from the carrier.
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Registration Renewal
Renewal applications will be mailed to carriers approximately three (3) months prior to the
beginning of the new registration year. The renewal applications are computer printouts
containing the active vehicle information, at the time of printing.
It is the carrier’s responsibility to review the ENTIRE renewal application and
materials, ensuring accuracy. Failure to report or include factual data could result in
processing delays, assessment of incorrect fees, or maintenance of incorrect records. Renewal
applications are to be returned to the Salem or Portland Registration Offices for processing by
October 31st. This allows sufficient time to process the renewal information.
Renewal Payments
Payment must be received prior to December 31st to qualify for the
“display grace period”. POST DATED CHECKS ARE NOT ACCEPTED.
Commercial – With Oregon-only renewal, please mail a check and include
the complete Commercial renewal.
ODOT/MCTD 3930 Fairview Industrial Drive SE
Salem, OR 97302-1166
Apportioned – Please do not mail any funds with the Oregon apportioned registration
renewal. A billing will be produced and mailed or faxed back after receipt of the renewal.
When paying an Apportioned (IRP) renewal, please mail a check and include page one (1) of
the IRP billing.
Checks and renewals may be mailed to:
ODOT/MCTD PO BOX 5330
Salem, OR 97304-0330
Check the IRP billing carefully!
Fees are non-refundable
For more information about processing or paying a renewal online, visit the MCTD website at www.oregontruckingonline.com.
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
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TAX LIABILITY
Types of Tax
Every motor vehicle must comply with tax requirements and
should have a tax credential in the vehicle, regardless of
where the vehicle(s) operates.
There are four basic types of tax and tax credentials:
International Fuel Tax Agreement (IFTA)
IFTA is a tax for vehicles over 26,000 pounds (or having three or more axles regardless of
weight) that are operating outside of Oregon in IFTA jurisdictions. The tax credential is the
IFTA license and decal.
Fuels Tax
Fuels Tax applies to vehicles that are 26,000 pounds or less. The tax is often paid at the fuel
pump. Usually there is no tax credential for vehicles falling into this category.
Vehicles that are more than 26,000 pounds and are exempt from the weight-mile tax must
obtain a tax credential consisting of a Fuels Tax Emblem. A carrier in this group will pay the
tax at the pump and also file a Fuel User Report with ODOT Fuels Tax Group. For more
information call ODOT Fuels Tax Group at 888-753-2525.
Weight-Mile Tax
The Weight-Mile Tax typically applies to vehicles in commercial operations on public roads
within Oregon, with a registration weight over 26,000 pounds. The tax credential is an
Oregon Weight Receipt and Tax Identifier (OWRATI) or Temporary Pass.
Road Use Assessment Fee (RUAF)
RUAF applies to vehicles transporting non-divisible loads over 98,000 pounds. (Non-Divisible
loads are loads that cannot be divided: bulldozer, steel plates, crane, excavator, etc.) The
tax credential in this case is either a Temporary Pass or an OWRATI. A Single Trip Permit is
also required.
T Y P E S O F T A X A N D T A X
C R E D E N T I A L S
International Fuel Tax Agreement (IFTA)
Fuels Tax
Weight-Mile Tax
Road Use Assessment Fee (RUAF)
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International Fuel Tax Agreement (IFTA)
What is IFTA?
The International Fuel Tax Agreement (IFTA) is an
agreement between the forty-eight contiguous states and the
ten Canadian Provinces bordering the U.S. The intent is to
simplify the reporting of motor fuel use taxes. One tax
return is filed for fuel consumed in all jurisdictions quarterly.
Each jurisdiction assigns its own tax rates for the various
types of fuel. Each jurisdiction also defines what constitutes
taxable and tax-exempt. For more information, contact the
individual jurisdictions. For a complete list of the
jurisdictions, contact the IFTA unit at 503-373-1634 or
access the IFTA, Inc. website at www.iftach.org.
Qualified Vehicles for IFTA
A carrier qualifies for IFTA when a vehicle is used, designed, or maintained for
transportation of person or property and:
Having two axles and gross vehicle weight or registered gross vehicle weight
exceeding 26,000 pounds; or
Having three or more axles regardless of weight; or
Is used in combination, when the weight of such combination exceeds 26,000
pounds gross vehicle weight or registered gross vehicle weight.
Qualified Motor Vehicles do not include recreational vehicles.
IFTA License or Fuel Permit
Once a vehicle qualifies for the fuels tax in other jurisdictions, it must obtain a tax
credential. The credential for fuels tax is either a temporary fuel tax permit purchased on
a trip-by-trip basis or an IFTA license where the carrier reports the fuels tax for each
jurisdiction on an IFTA Tax Return. The tax credential qualifies the vehicle to operate in
all member jurisdictions without further licensing.
Not all jurisdictions collect the IFTA tax. New York, Kentucky, and New Mexico collect a different type of tax in addition to IFTA. It would be advisable for the
carrier to contact jurisdictions to gain information regarding specific tax
requirements.
I F T A
What is IFTA?
Qualified Vehicles for IFTA
IFTA License or Fuel Permit
Basing Requirements
IFTA License Application & Decals
IFTA Application Requirements
Record Keeping & Audit for IFTA
IFTA Tax Reporting Requirements
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Basing Requirements
An IFTA tax payer must meet Oregon Basing requirements in order to obtain an IFTA
license. For basing requirements see page 5.
EXCEPTION: A carrier based in a jurisdiction that is NOT a member of IFTA may
apply to Oregon for a license. Once accepted, the carrier agrees to make
operational records available for audit in Oregon, or pay reasonable per diem
travel expenses for auditors to audit records located outside of Oregon.
IFTA License Application & Decals
Oregon will issue one IFTA license to the qualified applicant and a pair of IFTA decals for
each qualified motor vehicle in the fleet. The applicant is required to make copies of the
IFTA license to be carried in each qualified motor vehicle. A vehicle will not be considered
to be operating under IFTA unless there is a copy of the license in the vehicle. The
vehicle operator may be subject to purchase a fuel tax permit, or may receive a citation
for failure to display the IFTA decals and to provide proof of the IFTA license. The IFTA
license is valid for the current calendar year, and expires December 31st.
IFTA Decals – The IFTA decals must be placed on the exterior portion of the cab’s
passenger and driver side doors on the vehicles traveling into IFTA jurisdictions. The
IFTA decals are issued annually and are not vehicle specific. In the case of
transporters, manufacturers, dealers, or drive-away operations, the decals need not be
permanently affixed, but may be temporarily displayed in a visible manner on both
sides of the cab.
Temporary IFTA – When a carrier is adding a new vehicle to the existing IFTA
account, or when replacement decals are requested, a 30-day temporary permit will
be issued upon request when an IFTA license is issued. The temporary permit is
vehicle specific and must be carried in each vehicle listed on the permit, along with a
copy of the valid Oregon IFTA license, until the new decals are placed on the vehicle.
IFTA Application Requirements
Obtaining an IFTA License – To obtain an IFTA license, an applicant must
complete the Oregon Application for IRP and/or IFTA – Schedule A. The
applicant may apply for both IFTA and IRP (International Registration Plan) using the
same application. Contact the IFTA Office at 503-373-1634 to request forms or
download forms from the MCTD website at www.oregontruckingonline.com (click
on Forms and Registration).
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
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Obtaining Additional IFTA Decals – When ordering additional decals you may
be required to pay an additional amount prior to issuance. To order additional IFTA
decals you may;
Contact the IFTA unit Monday through Friday, 8:00 a.m. to 5:00 p.m. It is
advisable to have the Oregon account number ready when making the call.
Go to a MCTD Registration office.
Mail or fax a Request for Additional Oregon IFTA Decal form to the
Salem Registration office or a carrier with an established account and PIN
number can use Trucking Online at www.oregontruckingonline.com to
complete the form (click on Forms and Registration).
When paying online fees are paid by VISA, MasterCard, or Direct
Payment only.
Record Keeping and Audit for IFTA
Records must be made available for audit upon request during normal business hours. Do
not include supporting documents, such as fuel receipts, when returns are filed. A
carrier must retain all records to substantiate tax returns for 4 years from the
due date of the return or date filed, whichever is later. Failure to provide records
requested at time of audit may result in longer record keeping periods.
The licensee must maintain detailed mileage records on an individual vehicle basis. These
records must contain the following:
Total taxable and non-taxable usage of motor fuel;
Total distance traveled for taxable and non-taxable use; and
Distance recaps for each vehicle for each jurisdiction in which the vehicle
operated.
Mileage Records – The licensee’s records must include mileage data on
each individual vehicle for each trip, and must be summarized in monthly fleet
statements. The statements should contain:
Date of trip (starting and ending);
Trip origin and destination;
Route of travel;
Beginning and ending odometer or hub-odometer reading of the trip;
Total trip miles;
Miles by jurisdiction;
Unit number or vehicle identification number;
Vehicle fleet number; and
Licensee’s name
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Fuel Records – The licensee must maintain a complete record of all fuel
purchased, received, and used in the conduct of business. Separate totals
must be compiled for each motor fuel type, and be summarized in
monthly statements. Retail fuel purchases and bulk fuel purchases are to be
accounted for separately. These records must contain the following:
The date of each receipt of fuel;
The name and address of the person/company from whom purchased or
received;
The number of gallons received;
The type of fuel; and
The vehicle or equipment into which fuel was placed.
Tax Credits – To obtain credit on the tax return for tax-paid purchases on a
jurisdictional basis, the licensee must keep the receipt that shows evidence
of the purchase and that tax was paid. A receipt can be an invoice, a credit
card receipt, an automated vendor-generated invoice or transaction listing or
Microfilm/ microfiche of the receipt or invoice. Receipts that have been altered
or indicate erasures are not accepted for tax-paid credit. Receipts must identify
the vehicle by the plate or unit number. An acceptable receipt or invoice taken
as credit must include the following:
Date of purchase;
Seller’s name and address;
Number of gallons purchased;
Fuel type;
Price per gallon or total amount of sale;
Unit number; and
Purchaser’s name.
In the case of a lessee/lessor agreement, receipts will be accepted in either name, provided a legal connection can be made to the reporting
party for that purchase.
Bulk Fuel – Fuel tax may or may not be paid at the time of delivery to bulk fuel
tanks. The licensee must retain copies of all delivery tickets and/or receipts.
Receipts that have been altered or indicate erasures are not accepted for credits.
Bulk fuel inventory reconciliations must be maintained to distinguish fuel placed in
qualified vehicles from other uses. In the case of withdrawals from licensee
owned tax paid bulk storage, credit may be obtained when the following detailed
records are maintained:
Date of withdrawal;
Number of gallons;
Fuel type;
Unit number; and
Purchase and inventory records that substantiate that tax was paid on all bulk
purchases. Inventory shall be maintained on first-in, first-out basis.
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Non-compliance with any record keeping requirement may be cause for an
assessment to the licensee’s account and/or revocation of the IFTA license. The
assessment may include reduction of fleet Miles per Gallon (MPG) and disallowance of
tax-paid credits claimed on the licensee’s tax returns.
IFTA Tax Reporting Requirements
After the carrier receives an IFTA license, the IFTA Unit will mail an “International Fuel
Tax Agreement Tax Return” each quarter. This must be completed and filed with
payment for any tax due. All operations in jurisdictions must be listed on the tax return.
The IFTA tax return is to be used only by the motor carrier whose name is
printed on it. When the business name, location, or mailing address is not correct,
check the Change of Address box to the right, draw a line through the incorrect
information and print the correct information. When the IFTA Unit mails each quarterly
IFTA tax return, a fuel tax rate schedule and filing instructions will be included. The rate
schedule will provide the current fuel tax rates for each fuel type by jurisdiction when
completing the quarterly IFTA tax return. Any credits or balances due from prior periods
will be pre-printed on the return. Credits should be verified by contacting the IFTA Unit
before being deducted from current amounts due.
When a quarterly IFTA tax return has not been received, the licensee may call the IFTA
Unit at 503-373-1634 to request forms, or download forms from the MCTD website at
www.oregontruckingonline.com (click on Forms and Taxes and Fees).
Oregon’s IFTA tax return allows a licensee to report all fuel types and jurisdictions on one
form. MCTD staff cannot perform calculations for the carrier on returns.
Who Must File IFTA Tax Reports – Every Oregon-based account
issued a license under IFTA is required to file an IFTA Tax Return.
IFTA Tax Return Due Dates – IFTA tax returns, properly signed and
accompanied by a check or money order payable to ODOT/IFTA, are due the
last day of the month immediately following the end of each reporting
period. Tax returns and payment must be postmarked on or before the due
date to be considered on time. Tax returns must be filed even when
there is no tax due, when there were Oregon operations only, or when
there were no operations for the reporting period. When the carrier’s
IFTA license is revoked, returns must still be filed for all periods while the
account remains open. Filing a return does not authorize operation in other
jurisdictions unless the revoked account is reinstated. Operation in
jurisdictions without valid credentials is illegal and cause for citation, fines,
and penalties.
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Where to File Tax Returns
By Mail – Mail completed IFTA tax returns to:
ODOT/MCTD – IFTA
3930 Fairview Industrial Drive SE
Salem, OR 97302-1166
Oregon Trucking Online – A carrier with an
established account and PIN number can process
transactions using Oregon Trucking Online. Fees are
paid by VISA, MasterCard, or Direct Payment only. For
more information, visit MCTD’s website at
www.oregontruckingonline.com.
IFTA Penalties and Interest – IFTA returns not filed by the due date will
be assessed a penalty of $50 or 10% of the total amount of tax due, whichever is
greater. Interest will also be assessed, for each jurisdiction for which tax is due.
(See IFTA Tax Return Instructions)
Amended Tax Returns – When it becomes necessary to correct a
previously filed return, please make a copy of the original return that was filed,
write “AMENDED” at the top of the form, and make the necessary changes.
An explanation of the changes must accompany the amended return. An amended
return may be subject to a late penalty charge and interest when amended after
the due date.
Preparation
Gather the following data in order to fill out the form:
Rate table for the quarter that is being reported.
Mileage records for all vehicles with Oregon IFTA decals. When more than one type of
fuel was used, mileage records for each fuel type will be needed.
Oregon miles (including off-road miles).
Mileage in other jurisdictions (including off-road, turnpike, and fuel permit miles).
Fuel receipts for all fuel purchases for all vehicles with Oregon IFTA decals.
Fuel permits (be sure the permits are for fuel tax).
DO NOT MAIL ANY OF THESE MATERIALS WITH THE RETURN – KEEP THEM FOR RECORDS. Failure to retain distance and fuel records may result in
lowering the average fleet Miles per Gallon to 4.0 MPG at time of audit. Failure to retain original vendor invoices may result in credit being disallowed at time of audit.
When completing the IFTA tax return, be sure to read and follow the instructions mailed
with the return each quarter.
I F T A T A X R E T U R N
F O R M S
Where to File Tax Returns
Preparation
Minimum Required Information
Calculation Guidelines
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Minimum Required Information
The following information is the MINIMUM required for the IFTA tax return to be accepted:
Quarter and year of return;
IFTA License number;
Oregon account number;
Name and address of taxpayer;
Return with no operations to report or Oregon operations only:
Check the appropriate box ;
Return with operations:
Fuel/miles summary columns 1 through 5 (including Oregon miles and gallons
purchased) completed; and
Columns A through G completed for a minimum of one (1) jurisdiction;
Signature and date.
Calculation Guidelines
CONVERT metric fuel and distance measurements to gallons and miles using the
following factors:
1 liter = 0.2642 gallons
1 kilometer = 0.62137 miles
ROUND all miles and gallons in columns 1 through 4 to the nearest whole number:
525.5 = 526 525.4 = 525
See IFTA Tax Return Instructions
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IFTA Tax Return – Form Page 1 of 2
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IFTA Tax Return – Form Page 2 of 2
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IFTA Tax Return Checklist To prevent processing delays, please take the time to carefully check the tax return.
Always use the rate table for the quarter that is being reported.
Always check the rate for the jurisdiction that is being reported. It may have
changed since the last return period.
Are calculations for Columns 3, 5, E, G, I, J, and K complete and correct?
Is the back of the form completed? Include the back of the form even when there
are no entries on the back.
Have the total amounts been carried from the back page to the front page
correctly?
Does the Grand Total for Column C equal the Total of Column 1? In Column C, are
all of the miles listed separately for each jurisdiction and does that match the total
in Column 1? When there are discrepancies:
Is the addition correct?
Is a line for each jurisdiction in which there were operations included?
Is the mileage for all IFTA-qualified vehicles listed in both Column 1 and
Column C?
Is the return signed and dated?
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IFTA – Transactions
IFTA – License Cancellation
A carrier may request that the IFTA license be canceled. This
request must be in writing and include the effective date
of the cancellation, by checking the box provided on the
renewal form or by sending a request by mail or fax. Upon
receipt of the request by MCTD, the account will be reviewed.
All requirements, including the filing of tax returns and payment
of fees, must be satisfied before the account will be closed in
good standing. Any credit outstanding at the end of the review
will be refunded. Refunds may be reduced by other MCTD
balances owed.
IFTA – License Revocation and Reinstatement
Failure to comply with all applicable requirements of IFTA may result in revocation
of the IFTA license. This includes the failure to file required tax returns, to submit
corrections of incomplete tax returns, or to remit fees due and billed, including
license fees, within the time frame allotted. Oregon will notify all jurisdictions
when the license is revoked.
When the IFTA license has been revoked, the license may be reinstated by
satisfying the requirements, as well as any other deficiencies on the account, and
paying a reinstatement fee of $25. Oregon will notify all jurisdictions when the
license has been reinstated.
IFTA – Right to a Hearing
A licensee or applicant may appeal an action or audit finding by requesting a
hearing, in writing, within 30 days of the action.
I F T A L I C E N S E
T R A N S A C T I O N S
IFTA License Cancellation
Revocation & Reinstatement
Right to a Hearing
IFTA License Renewal
IFTA Renewal Display Grace Period
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IFTA – Renewal
Current IFTA licensees will be sent a renewal application each year for a new IFTA
license and decals. For most motor carriers, the IRP and IFTA renewals will be
combined. To renew IFTA separately, contact the IFTA Unit at 503-373-1634.
The amount of the license fee will be determined by the number of vehicles being
operated under IFTA, as indicated by the number of pairs of decals requested.
When ordering additional decals you may be required to pay an additional amount.
Licensees qualifying for the farm rate will pay a fixed amount, regardless of the
number of vehicles operated, as long as more than half of those IFTA-qualified
vehicles are Oregon farm-plated. Upon application, a license will be renewed
provided there are no deficiencies on the account, all of the tax returns have been
filed, the applicant still qualifies for an Oregon IFTA account, and the renewal is
accompanied with payment.
THE RENEWAL APPLICATION MUST BE RETURNED TO THE
IFTA UNIT BY DECEMBER 1ST FOR TIMELY PROCESSING. The
renewal form may also be used to cancel the account when the
licensee does not wish to renew for the next year.
When there has been a change in ownership, the licensee may use the renewal
application to close the account for the original entity, and to request an
application form for a new IFTA license for the new entity. The time to make
changes without incurring additional fees, and to notify the IFTA Unit that a change
in the ownership has occurred, is during the renewal period.
IFTA – Renewal Display Grace Period
The grace period for operating with IFTA decals from the previous year is
the end of February of the following year. The grace period is only for carriers
who are renewing. This is a display period to allow ample time for carriers to place
the credentials on the vehicles. When the IFTA license has not yet been renewed
for the following year, and there are operations in another jurisdiction after
December 31st on decals from the previous year, the vehicle(s) is subject to
citation in that jurisdiction.
When operating in other jurisdictions during the grace period and the IFTA license
has NOT been renewed, either file a tax return for the 1st Quarter’s operations with
the IFTA Unit or contact the other jurisdictions directly. Likewise, when the license
is renewed later the same year, tax returns will be required for taxable operations
in all periods between December 31st and the date of the renewal.
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Fuels Tax
Exempt Operations – Commercial vehicles with a
Gross Vehicle Weight (GVW) of 26,000 pounds or less
are exempt from the Weight-Mile tax. Therefore, the
Oregon highway tax obligation is met by paying tax on all
fuel purchased. Oregon operations exempt from weight-
mile tax include:
Government
Charitable
Private or off-road
Some farm operations
Exempt operations are very limited and may be subject to state fuels tax. A company
may register for a Fuels Tax Emblem (tax credential) and file periodic reports of miles and
pay fuels tax rather than pay the fuel tax at the pump. A carrier with operations above
26,000 pounds may be subject to weight-mile tax and fuels tax. Contact the Salem
Registration Office at 503-378-6699 or ODOT Fuels Tax Group at 503-378-8150 for more
information.
Weight-Mile Tax
Weight-Mile Tax Credentials Once a vehicle operates at a GVW above 26,000 pounds, the
vehicle is subject to weight-mile tax. The vehicle must be
registered and carry a weight-mile tax credential to avoid
paying a fuel tax at the pump. A motor carrier can either
obtain a temporary pass and pay the Weight-Mile Tax up
front, or acquire an Oregon Weight Receipt and Tax
Identifier (OWRATI) and pay the Weight-Mile Tax on a tax
report.
F U E L S T A X
Exempt Operations
Fuels Tax Emblem
W E I G H T M I L E T A X
Weight-Mile Tax Credentials
Leased Equipment
Bond Requirements
Tax Reports
Fuel Tax Credits
Suspension of Account
Reinstatement of Account
Tax Declared Weights
Tax Rates
Record Keeping Requirements
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Temporary Pass
Any motor carrier can prepay the Weight-Mile tax on a temporary pass. The pass
costs $9 and lasts for 10 days. The miles of operation must be paid on the pass
prior to operation. A carrier can obtain a temporary pass by applying online at
www.oregontruckingonline.com (must have an established account and a PIN
number).
OWRATI (Oregon Weight Receipt and Tax Identifier)
The OWRATI, also known as a Weight Receipt, costs $8 and expires at the end of
the calendar year. MCTD prints each vehicle’s lowest and highest declared tax
weights on the Weight Receipt. The Weight Receipt should be carried in the power
unit as many fuel stations ask to see this document. MCTD requires the carrier to
file and pay weight-mile tax reports, even if the carrier does not owe tax. MCTD
may suspend the account for failure to file or pay the required reports. When a
carrier will not be operating in Oregon, it is advisable to cancel the Oregon Weight
Receipt and Tax Identifier(s).
The carrier is responsible for all vehicles holding tax credentials under the
account, including leased or rented vehicles. A carrier cannot allow someone
else to use or assume liability of the account. There is an $8 charge for replacing
a lost Weight Receipt. A carrier should send written notification to MCTD to
discontinue the tax liability and cancel the receipt.
Leased Equipment
Oregon Administrative Rules (OAR) 740-045-0100 through 740-045-0170 identifies
the requirements of leased vehicles. The motor carrier (lessee) assumes full
responsibility for payment of all Oregon highway use taxes, fees, and penalties arising
from operation of a leased vehicle. Vehicles operated under a lease shall at all times be
externally identified with the lessee’s name in the manner prescribed by Federal Motor
Carrier Safety Regulations, Part 390.21 (or see the website at www.fmcsa.dot.gov).
Vehicles operated under a lease shall have a Weight Receipt or Temporary Pass, under
the lessee’s account. A copy of the lease must be carried in the vehicle during
operation and must be maintained at the carrier’s principle place of business for
a period of three (3) years after the termination of the lease. Provide notification
to MCTD upon termination of a lease to relieve the motor carrier’s (lessee’s) highway use
tax responsibility.
The lessee may enter into a Fee Payment Agreement authorizing the owner (lessor) to
report and pay mileage fees for vehicles credentialed under the lessor’s account. Such an
agreement must be submitted on the ODOT Fee Payment Agreement Form and
approved in advance by MCTD. The agreement shall not relieve the lessee of its
obligation for payment of mileage fees accruing during the term of the lease and prior to
written notification of the termination of the lease.
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Weight-Mile Tax Reports
Reporting Responsibility – Failure to receive tax report forms does not relieve
a carrier of the responsibility of filing reports on time. The report and payment must
be received before MCTD considers the report filed. Reports must be filed even when
there are no operations in Oregon and no tax is due. Failure to file reports may result
in suspension of the account and MCTD holds the carrier liable for all unpaid taxes,
plus penalties and interest, at the time of audit.
A carrier does not need to file reports when operating only on temporary passes (no
vehicles have permanent tax credentials) because the tax is paid when MCTD issues
the pass, unless there is additional tax due.
When buying a temporary pass for a vehicle with an Oregon plate, do not deduct the
highway-use tax paid on the pass from the mileage tax report. Instead, list the
temporary pass on the vehicle trip record but do not add the mileage in the Oregon
taxable miles column on the tax report.
MCTD will mail additional tax forms upon request. Contact the General Information
Line at 503-378-5849 to request forms or download forms from the MCTD website at
www.oregontruckingonline.com (click on Forms and Taxes & Fees). Established
accounts may also submit and pay reports online through the website.
Instructions for filing Tax Reports are available on the MCTD website at www.oregontruckingonline.com (click on Forms, Taxes & Fees, and Instructions for Filing Oregon Highway-Use Tax Reports).
Types of Tax Reports
Monthly Mileage Tax Reports – Most motor carriers report mileage tax on
a monthly basis. The monthly mileage tax report and payment must be post-
marked by the postal service by the last day of the month to cover operations for
the preceding calendar month. Example: The May report and payment must be
postmarked no later than June 30th to avoid the 10% late fee.
Quarterly Mileage Tax Reports – A motor carrier may request to report
mileage tax on a quarterly basis by filling out the Application to File Quarterly
Weight-Mile Tax Reports. This request is subject to approval by MCTD and the
carrier must meet the following eligibility requirements:
Carrier must have a 12 consecutive month filing history, and in that 12-
month period did not have:
A suspension related to reporting or payment of taxes or fees;
A revocation of IFTA tax license;
More than 25% of tax reports filed late;
A repayment plan; or
A delinquency in payment of over-dimensional permit fees or Road
Use Assessment Fees (RUAF).
In the last 36 months, the carrier has not had an audit that resulted in
assessments that exceeded reporting fees by 15%.
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MCTD will send a computer-printed report form at the end of each quarter.
The quarterly mileage report and payment must be postmarked by the
postal service by:
QUARTER PERIOD COVERED DUE DATES
1st Quarter January through March May 31st
2nd Quarter April through June August 31st
3rd Quarter July through September November 30th
4th Quarter October through December February 28th
Flat Monthly Tax Reports – Carriers hauling certain commodities may elect
to pay Weight-Mile taxes on a flat fee basis. A motor carrier may request to pay
Weight-Mile tax on a flat monthly basis when transporting items from one or
more of the following groups:
Logs, poles, peeler cores, and pilings.
Wood chips, sawdust, bark dust, hog fuel, and shavings.
Sand, gravel, rock, dirt, debris, cinders, asphalt/concrete mix, metallic ores
and concentrates or raw nonmetallic products, whether crushed or otherwise,
moving from mines, pits, or quarries. The vehicle(s) must have dump bodies
and be associated with a highway or construction project (except in the case
of metallic ores and concentrates or raw nonmetallic products).
Farm vehicles when operating intrastate, for-hire under a Permit granted
under ORS 825.102, and with a combined weight of less than 46,000
pounds.
Flat monthly fees on qualified farm vehicles must be paid in advance, on or before the first of the month.
Request to Report Flat Monthly – A motor carrier may request to report the
Weight-Mile tax on a flat-fee basis by filling out the Flat Monthly Fee Election.
The request to change filing status cannot be retroactive and must be submitted
prior to the start of the reporting period. This request is subject to approval by
MCTD. Written notification from MCTD will only be sent if request has been denied
or effective date of the fee basis is changed to a later date. Mileage tax must be
reported and paid up to the effective date of the change.
A carrier’s tax fee election may be changed only once per year. A fee
election is defined as switching from paying flat fees to paying mileage based on
weight-mile tax, or from paying mileage based on weight-mile tax to flat fees.
Reports are due on or before the 10th of every month for the preceding month,
even when the company has no operations in Oregon during the reporting period.
Flat fees must be paid for the entire month even when the change to monthly or quarterly mileage is approved at any time other than the first day of the month.
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All Vehicles Subject To Flat Fees – Flat monthly fees are based on the
commodity hauled and the weight of the vehicle. Once a carrier has made an
election to pay on a flat-fee basis for one or more of the commodities identified
above, all vehicles hauling that commodity are subject to flat fees. The carrier
must then report flat monthly fees for every vehicle credentialed under the
account, including leased, rented, or replacement vehicles, that haul the elected,
qualifying commodity.
Flat fees follow the power unit. When a vehicle is added to a carrier’s account
and has operated in that month, the full amount of the flat fee must be paid unless
it has been paid by another carrier. A single flat fee cannot cover more than one
vehicle during a month. When the carrier is using a replacement vehicle for
one that is being repaired, the full flat fee must be paid unless it has been
paid by another carrier.
A carrier planning to use a vehicle temporarily must pay the full flat fee in ADVANCE on a temporary pass unless the flat monthly fee for that vehicle for the current month has already been paid.
Multiple Flat Fee Commodities – A motor carrier may elect the flat-fee basis
for more than one commodity group. When elected, the carrier must pay the flat
fee for each commodity and will report at the highest declared weight for the
month, and use the flat fee table. When hauling anything other than the
commodities eligible for flat fees, the mileage tax must be reported and paid in
addition to the flat fees. MCTD will send mileage tax report forms upon request. A
carrier may choose to pay flat fees for one type of flat fee commodity and not
another. Example: When a carrier elects to pay flat fees for logs, it is not
required to pay flat fees for sand and gravel.
Hauling Non-Qualifying Commodities – When a carrier plans to haul a
commodity that does not qualify for flat fees for more than a month and has been
approved for flat fees, the carrier must notify MCTD in writing in advance of
operations. While hauling non-qualifying commodities, monthly weight-mile tax
reports must be filed in addition to flat fee reports.
Once the carrier returns to hauling commodities that qualify for flat fees during the
calendar year, MCTD must again be notified in writing in advance of operations to
return to flat fee reporting. The carrier must then continue to file weight-mile tax
reports until approved to return to the flat fee only reporting.
Hauling Both Qualifying and Non-Qualifying Commodities – If you
haul both a qualifying and non-qualifying commodity in a given month, you must
pay mileage tax in addition to the flat monthly fee. Begin reporting on a mileage
basis at the point of loading a non-qualifying commodity o the vehicle and continue
reporting on a mileage basis until an elected flat fee commodity is loaded. This
includes all empty miles from the time the non-qualifying load is delivered until an
elected flat fee commodity is loaded again.
Filing Late Tax Reports
A carrier filing reports after the due date must include a late payment charge equal to
10% of the late tax.
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Amending Tax Reports
Reports with Additional Taxes Owed – To correct an error on a previous
report and additional miles are due, write the correction on a separate report form and
label it “AMENDED.” This amended report will be placed on the carrier’s account
immediately without review. A carrier should add the additional 10% late payment
charge on the additional taxes that were not paid on time. (Example: a carrier owes
$1,000 in taxes, pays $200, the carrier will owe 10% on the remaining unpaid $800.)
The account will be reviewed at the time of audit. Any additional charges found at
that time will be subject to late payment, penalty, and interest charges.
Reports with a Credit Due – To correct an error on a previous report resulting
in a credit due, write the correction on a separate report form and label it “AMENDED.”
Corrections resulting in a credit to the carrier’s account of less than $100 will be
placed on the account immediately without review. However, corrections resulting in
$100 or more will be reviewed prior to posting adjustment on the carrier’s account.
After MCTD adjusts the carrier’s tax account, a credit statement will be mailed to the
carrier. The credit can then be used toward a future report or the carrier may request
a refund.
Fuel Tax Credits
Fuel Purchase Receipt – A carrier can claim a credit for the Oregon fuel tax
paid on fuel purchased for a vehicle that is subject to Weight-Mile tax. The deduction
must be for the reporting period in which the carrier used the fuel. Credits for
previous reporting periods will not be granted until the time of audit. A carrier must
attach copies of fuel invoices to the Weight-Mile tax report to receive the fuel credit.
The fuel invoice must contain:
The date and location of the purchase;
The company name supplying the fuel;
The kind of fuel used;
The number of gallons;
ODOT license plate, Weight Receipt number, or pass number of the vehicle,
unit number; and
The amount of Oregon fuel tax paid.
Diesel vehicles usually do not pay Oregon state fuel tax at the pump. When a
carrier is charged Oregon fuel tax, a separate entry showing state tax will appear on
the receipt.
Bulk Fuel and Card Lock Station – When purchasing fuel in bulk or from a
card lock station, the carrier may only claim credit for fuel pumped into a qualified
vehicle during the reporting period. In addition to the invoice, the carrier must
maintain a daily record indicating the vehicle number and the number of gallons
pumped into each motor vehicle. These records must be filed with the weight-mile tax
report.
Vehicles Less than 26,000 Pounds – A motor carrier with vehicles having
declared tax weights above AND below 26,000 pounds may only take a fuel tax credit
on the fuel consumed for the miles operated when weighing more than 26,000
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pounds. Fuel tax credits will not be verified until the time of audit. Fuel tax credits
that are denied at the time of audit are subject to interest and penalty charges.
Suspension of Account
Suspension may be caused by one of the following:
Tax reports not filed.
Tax reports filed with zero mileage and zero tax paid but operations were observed.
Tax reports filed with no payment when payment is owed.
Taxes or fees not paid.
Insurance not filed timely, or notice of cancellation received from insurance
company.
Balances not paid timely.
Bond not filed timely.
MCTD will provide written notification prior to suspension of the account. For insurance
cancellations, a letter will be mailed at least 20 days prior to the proposed suspension
date. For all other deficiencies, a letter will be mailed 10 days prior to the proposed
suspension date. The letter will provide the reason(s) for the proposed suspension along
with directions for correcting the deficiency.
When the deficiencies are corrected before the proposed suspension date, MCTD will
cancel the suspension action. When deficiencies are not corrected by the suspension
date, another letter will be sent notifying the carrier when the account has been
suspended. Suspension of the account will invalidate all Oregon plates and Weight
Receipts. Operating in Oregon while suspended is illegal and cause for citation, fines, and
penalties.
Reinstatement of Account
Once all of the deficiencies have been fulfilled, the account may be reinstated. Contact
the Salem Registration Office at 503-378-6699 during normal business hours, to inquire
on the status of a reinstatement or to reinstate the account. There is a reinstatement fee
of $25 and a suspension fee of $5 per Oregon Weight Receipt and Tax Identifier
(OWRATI) that was active at the time of suspension.
Tax Declared Weights
Weight-mile tax is paid on a declared weight basis. The tax declared weight is the
heaviest weight the vehicle will operate in a given configuration for the
reporting period. Tax declared weights are subject to audit and approval by MCTD.
Vehicle weight declarations must be filed with MCTD before commencing operation at that
weight.
Solo Weight – A solo weight is the maximum loaded weight of a single power unit.
This can also be the total declared tax weight less the weight the trailer alone can
carry. A solo weight must be declared in order to report operations at that weight.
(See next page for examples.)
Detailed records must be kept for solo and/or decked miles, or MCTD may deny the miles at time of audit. Contact any MCTD office for questions regarding
specific situations.
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Above are three examples of solo weight declarations:
In the first example, the vehicle is declared at 80,000 pounds when in
combination. When the trailer is dropped, the solo weight (bobtail) would be
46,000 pounds (80,000 pounds less 34,000 pounds allowable on the trailer
axles).
A log truck declared at 80,000 pounds in combination would be declared at
46,000 pounds when the trailer is decked. Again, removing 34,000 pounds
allowable on the trailer axles from the 80,000 pound declaration leaves a solo
weight of 46,000 pounds.
A solo truck capable of carrying a load.
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Combination Weight – A combination weight is the weight of the power unit
and the trailer plus the weight of the maximum load the vehicle will carry. When
operating in a configuration that is more than 80,000 pounds, the highest weight must
be declared in addition to an 80,000 pound declaration. Records must be maintained
to support operations reported at each declared weight.
Tax Declared Weight – Combination Weight Example 1:
A five-axle combination may be capable of weighing 80,000 pounds, but the
carrier hauls potato chips and the heaviest weight that the unit will operate is
72,000 pounds:
May register at 72,000 pounds for the year (or higher when there is a
possibility that operation may change).
May declare and report solo operations at 38,000 pounds (must
maintain records supporting solo operations).
May declare and report combined operations at 72,000 pounds (empty
and loaded).
Tax Declared Weight – Combination Weight Example 2:
When this same vehicle hauls both potato chips AND potatoes, operating at
80,000 pounds:
Vehicle must be registered at 80,000 pounds.
May declare and report solo operations at 46,000 pounds (must
maintain records supporting solo operations).
May declare and report combined operations at 80,000 pounds (empty
and loaded). It cannot have a declaration of 72,000 pounds for the
potato chips and a declaration of 80,000 pounds for the potato hauls.
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More Than One Configuration – A carrier may have one declared weight for
each vehicle configuration during a reporting period. It may be to the carrier’s
advantage to declare more than one combination weight when operating with different
vehicle configurations. When operating over 80,000 pounds, the highest weight must
be declared in addition to an 80,000 pound declaration. Records must be maintained
to support operations at each declared weight.
In this example, two trailers are pulled to the first stop. The declared weight for this
configuration is 78,000 pounds.
The second trailer is dropped at this stop, and the vehicle continues on pulling the
single trailer. The declared weight for this configuration is 48,000 pounds.
Dropping the trailer changed the configuration, allowing the carrier to report the miles
operated at a different weight declaration.
Raising a lift-axle is not considered a change in configuration.
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
- 77 - Revised: October 2018
Change in Operation Over 80,000 Pounds – In this example, the vehicle
arrives at the first stop in Eugene and some part of the cargo is unloaded (change in
operation), bringing the loaded weight to 80,000 pounds or less. The vehicle
continues on the second leg of the trip to Roseburg to unload the remaining cargo.
The declared weight for this second leg is 80,000 pounds (actual weight 78,000
pounds). The miles operated for this leg of the trip would be paid at the Tax Table A
80,000 pound rate. Continue reporting at the Tax Table A 80,000 pound rate until
either a change of configuration occurs or a new load is acquired that causes the
combined weight to exceed 80,000 pounds. Then report at the Tax Table B weight
declaration.
Operating Over 80,000 Pounds – In this example, the combined vehicle
loaded at the dock and traveled to Bend at the declared weight of 105,500 pounds. It
then dropped two trailers (change of configuration) and continued to Eugene at the
declared weight for a single trailer at 50,000 pounds.
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
- 78 - Revised: October 2018
Registration Weight Rule/Declared Weight – The registration weight is
the highest weight a vehicle will operate during the registration reporting period,
January 1st through December 31st. The registration weight for a vehicle may be the
same or higher when the declared weight, depending on the type of operations
conducted during the year.
The declared tax weight is the highest weight a vehicle or configuration will operate
during the tax reporting period, either monthly or quarterly. The declared weight may
be the same as the registration weight, but it may not be higher. Exception: Tow
trucks and manufactured structure toters may operate with declared weights higher
than registration weights. Refer to established guidelines on Fee Schedule,
Tow/Recovery & Manufactured Structure Toter.
A carrier must contact MCTD when operating in excess of either the registration
weight or declared weight PRIOR to operations at the higher weight.
When a carrier wishes to report a vehicle at a tax rate other than its current declared
tax weight, the declared tax weight must be amended PRIOR to operation. To amend
a declared weight, contact registration at 503-378-6699. Tax declared weights may
also be amended online at www.oregontruckingonline.com for established
accounts with a PIN number.
Tax declared weights cannot be changed on a tax report.
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
- 79 - Revised: October 2018
Tax Rates
The declared tax weight determines the tax rate to be used. Different tax weights may be
declared for different vehicle configurations. The tax rate is the same whether the vehicle
operates fully loaded, partially loaded or empty.
Monthly/Quarterly Mileage Rates
Vehicle Weights between 26,001 – 80,000 pounds – Vehicles that
have tax declared weights between 26,001 and 80,000 pounds are required to use
the Tax Table A rates.
Vehicle Weights between 80,001 – 105,500 pounds – Divisible Loads – The carrier must have a declared tax weight on the Weight
Receipt that is equivalent to the maximum operations over 80,000 pounds. The
declared tax weight of the vehicle and number of axles will determine the mileage
tax rate that will be used. A carrier may declare multiple declared tax weights
when operating with different vehicle configurations. Use Tax Table B rates for
operations over 80,000 pounds, up to 105,500 pounds when transporting divisible
loads. (Divisible loads are loads that can be divided: carrots, potatoes, milk,
groceries, hay, etc.)
Additionally, when the vehicle’s combined weight is more than 80,000 pounds, a
carrier must obtain a Special Transportation Variance Permit, called an Extended
Weight Permit, from the MCTD Over-Dimensional Permit Unit. You can reach
them at 503-373-0000. An Extended Weight Permit is valid for one year from the
date of purchase.
Once a load is transported at a weight that exceeds 80,000 pounds, the vehicle’s Weight-Mile tax rate must be reported at that declared tax weight
for that configuration, using Tax Table B, until there is a CHANGE IN VEHICLE CONFIGURATION or a CHANGE IN OPERATION. An empty return trip is not a change of operation and must be reported at the same weight as when the vehicle was loaded.
Changes in Configuration: drop or deck a trailer and the weight is 80,000
pounds or under, use Tax Table A rates.
Changes in Operation: drop part of a load, or drop the whole load and reload,
resulting in a weight of 80,000 pounds or less, use Tax Table A rates.
Vehicle Weights between 80,001 – 98,000 Pounds – Non
Divisible Loads – The carrier must have a declared tax weight on the Weight
Receipt equivalent to the maximum operations over 80,000 pounds up to 98,000
pounds. The declared tax weight of the vehicle and the number of axles will
determine the mileage tax rate that will be used. A carrier may declare multiple
declared tax weights when operating with different vehicle configurations. Use Tax
Table B rates for operations over 80,000 pounds up to 98,000 pounds when
transporting non-divisible loads. (Non-Divisible loads are loads that cannot be
divided: bulldozer, steel plates, crane, excavator, etc.)
Additionally, the carrier must obtain a Special Transportation Variance Permit,
called a Heavy Haul Permit, from the MCTD Over-Dimension Permit Unit. You
can reach them at 503-373-0000. A Heavy Haul Permit is valid for one year from
the date of purchase when the vehicle/load dimensions qualify.
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Tax Liability
- 80 - Revised: October 2018
Mileage Tax Rates
Page 1 of 2
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Tax Liability
- 81 - Revised: October 2018
Mileage Tax Rates (Continued)
Page 2 of 2
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
- 82 - Revised: October 2018
Flat Monthly Tax Information Sheet
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
- 83 - Revised: October 2018
Flat Monthly Tax Rates (Continued)
Page 2 of 2
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
- 84 - Revised: October 2018
Record Keeping Requirements
Oregon Administrative Rule (OAR) 740-055-0120 requires all carriers to keep daily
records of vehicles used during the current reporting period. MCTD requires that
carriers keep records at the main office or place of business for a minimum of three (3)
years. Retention periods are longer when the records are also used for registration
purposes (IRP – five (5) years) or fuel tax purposes (IFTA – four (4) years). Records
include:
Origin and destination points, Oregon entry and exit points, and actual Oregon
miles for each trip.
Pickup and delivery points in Oregon for each trip.
Routes of travel for each trip.
Dates of each trip.
Daily beginning and ending odometer readings, or other mileage recording device
readings for each vehicle.
Load tickets or bills of lading for each shipment transported.
Identification of any exempt miles claimed, which shall include beginning and
ending odometer or other mileage-recording device readings for the exempt
portion of each trip.
When the vehicle is operated at more than 80,000 pounds, record for each
reporting period:
Number of axles in the vehicle configuration.
Changes in operation. A change of operation occurs when the vehicle
configuration remains the same, but the actual weight of the vehicle and load
changes from more than 80,000 pounds to 80,000 pounds or under. Empty
movements are not changes in operation.
Number of miles operated in each motor vehicle configuration for each trip when
the carrier is operating motor vehicles in multiple configurations.
Records generated from on-board recording devices, vehicle tracking systems, or
other electronic data recording systems may be used in lieu of, or in addition to,
the records required in this rule provided that the electronic records meet all the
requirements of sections (1) through (3) of OAR 740-055-0120, and are
provided in printed format upon request.
When paying registration fees by registration trip permits, keep a copy of each
registration trip permit.
Miles on private roads or on highways in other states are not taxable. Some
operations on Oregon state forest lands or Forest Service roads are also exempt.
When the audit section reviews the carrier’s account, auditors will make sure the
miles that were reported are correct. An auditor may contact the carrier and
request information to be sent to MCTD, or the auditor may visit the carrier’s place
of business.
MCTD has trip record forms available for carrier’s use:
Form 735-9002C is for log and dump truck operators.
Form 735-9002E is for interstate and intrastate carriers.
When operating five or fewer vehicles, it may be to the carrier’s advantage to
submit vehicle trip records with the tax report. Be sure to label trip records with
the account number, name, and the reporting period.
Oregon Motor Carrier Registration & Tax Manual
Tax Liability
- 85 - Revised: October 2018
Road Use Assessment Fee (RUAF)
The Road Use Assessment Fee (RUAF) replaces the weight-mile tax
for the loaded portion of non-divisible hauls, when the vehicle’s
combined weight is more than 98,000 pounds. A Special
Transportation Variance Permit, called a Single Trip Permit (STP) is
required and is valid for one trip within a 10 day period. Multiple
trips may also be requested on a STP for that 10 day period.
A tax credential, either the Temporary Pass or a Weight Receipt, is also required for these
operations, even when the entire trip is on the STP.
When the vehicle's loaded, empty, or unladen combined weight is more than 98,000
pounds, the miles travelled are reported as Road Use Assessment Fees (RUAF) rather
than weight-mile tax. A STP must be obtained in addition to the vehicle having a Weight
Receipt or Temporary Pass.
When the vehicle's empty or unladen combined weight is 80,000 pounds or less, the miles
are reported under Table A.
When the vehicle's empty or unladen combined weight is between 80,001 to 98,000
pounds, the miles are reported under Table B. An Extended Weight Permit is needed for
operations over 80,000 pounds.
The vehicle must have a declared weight for each configuration.
The Road Use Assessment Fee (RUAF) is set in statute and is based on the Equivalent
Single Axle Load (ESAL). RUAF is calculated based on the loaded weight of the
combination, the number of axles, and the miles traveled.
The RUAF may be calculated and paid on the STP, at the time the permit is issued.
Established carriers may request to report their RUAF miles later, and MCTD will mail a
RUAF Mileage Report to the carrier at the beginning of the following month in which they
have obtained a RUAF permit.
Carriers have 30 days, from the RUAF Mileage Report date, to report RUAF miles. Failure
to report RUAF miles will result in the carrier’s Over–Dimension Permit privileges being
suspended. The carrier will be unable to obtain any Over-Dimension Permit until the
miles are reported or past due amounts paid.
A carrier with an established account and PIN number can report their RUAF miles online at www.oregontruckingonline.com.
The Oregon’s Road Use Assessment Fee chart is available on MCTD’s website at
www.oregontruckingonline.com. Click on the Forms Tab at the top, click on Taxes and
Fees in the Form Types box on left of page, and then click on Road Use Assessment Fees
in the Oregon Forms section.
R O A D U S E
A S S E S S M E N T F E E
Single Trip Oversize Permit
Weight Receipt or Tax Pass
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 87 - Revised: August 2016
Appendix A – IRP Offices and Trip Permits
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
ALABAMA
Department of Revenue Motor Vehicle Division International Registration Section PO Box 32760
Montgomery AL 36132-7620
Yes IRP 334-242-2999
IFTA 334-353-7839
Auth 334-242-5176
Oversize 334-834-1092
ALBERTA
Alberta Transportation Prorate Services 803 Manning Rd NE 1st Floor
Calgary AB T2E 7M8 Canada
No IRP 403-297-2920
IFTA 780-427-3244
Auth 403-340-5444
Oversize 403-342-7138
ALASKA
(Not a member of IRP.)
Yes INFO 907-883-4591
ARIZONA
Department of Transportation Motor Vehicle Division 1801 W Jefferson St Mail Drop 527M Phoenix AZ 85007
No IRP 602-712-6775
IFTA 602-712-6775
Auth 623-932-2247
Oversize 602-255-7346
ARKANSAS
Office of Motor Vehicle IRP Unit PO Box 8091 Little Rock AR 72203
No IRP 501-682-4653
IFTA 501-682-4800
Auth 501-569-2358
Oversize 501-569-2381
BRITISH COLUMBIA
Interjurisdictional Licensing Office PO Box 7500 Stn Terminal Vancouver BC V6B 5R9 Canada
No IRP/CAVR 604-443-4450
IFTA 250-387-0635
Oversize 250-387-4528
CALIFORNIA
Dept of Motor Vehicles/IRP Unit MS H160 PO Box 932320 Sacramento CA 94232-3200
Yes IRP 916-657-7971
IFTA 916-322-9669
Auth 916-657-8153
Oversize 916-654-4961
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 88 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
COLORADO
Motor Carrier Services
IRP Section 1881 Pierce St RM 104 Lakewood CO 80214
No IRP 303-205-5602
IFTA 303-205-8205
Authority 303-894-2000
Ext. 364
Oversize 303-757-9539
CONNECTICUT
Department of Motor Vehicles
IRP Unit 60 State St RM 104 Wethersfield CT 06161-1010
Yes IRP 860-263-5281
IFTA 860-541-3222
Authority 860-263-5281
Oversize 860-594-2880
DELAWARE
Motor Fuel Tax Administration IRP Unit PO Drawer 7065
Dover DE 19903-7065
Yes IRP 302-744-2701
IFTA 302-744-2702
Authority None
Oversize 302-744-2700
DISTRICT OF COLUMBIA
Department of Motor Vehicles International Registration Plan 301 C St NW RM 1063
Washington DC 20024-1400
Yes IRP 202-727-6426
IFTA None
Authority None
Oversize 202-727-7050
FLORIDA
Dept Hwy Safety & Motor Vehicles Bureau Motor Carrier Services
Neil Kirkman Bldg 2900 Apalachee Pkwy RM A110 Tallahassee FL 32399-0626
Yes IRP 850-488-6921
IFTA 850-488-6921
Authority None
Oversize 850-488-4961
GEORGIA
Department of Motor Vehicle Safety
IRP Section PO Box 16909 Atlanta GA 30321
Yes IRP 404-651-4186
IFTA 404-651-8651
Authority 404-559-6600
Oversize 404-656-5428
IDAHO
Idaho Transportation Department
Motor Carrier One Stop Shop PO Box 7129 Boise ID 83707-1129
No IRP 208-334-8611
IFTA 208-334-8692
Authority 208-334-8611
Oversize 208-334-8420
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 89 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
ILLINOIS
Secretary of State
Com’l & Farm Tk Division 501 S 2nd St 300 Howlett Bldg
Springfield IL 62756
Yes IRP 217-782-4815
IFTA 217-785-1397
Authority 217-782-4654
Oversize 217-782-6271 or 217-785-8967
INDIANA
Indiana Dept of Revenue
Motor Carrier Services Section 5252 Decatur Blvd Ste R Indianapolis IN 46241
Yes IRP 317-615-7340
IFTA 317-615-7345
Authority 317-615-7350
Oversize 317-615-7320
IOWA
Department of Transportation Office of Motor Carrier Services PO Box 10382 Des Moines IA 50306-0382
Yes IRP 515-237-3268
IFTA 515-237-3224
Authority 515-237-3224
Oversize 515-237-3264
KANSAS
Department of Revenue Division of Vehicles
Motor Carrier Services Bureau Docking State Office Bldg 3718 SW Burlingame Rd
Topeka KS 66609-1217
No IRP 785-291-3384
IFTA 785-296-4458
Authority 785-271-3145
Oversize 785-271-3145
KENTUCKY
Kentucky Transportation Cabinet IRP Branch PO Box 2323
Frankfort KY 40602-2323
Yes IRP 502-564-7000
IFTA 502-564-4118
Authority 502-564-4540
Oversize 502-564-4540
LOUISIANA
Office of Motor Vehicles IRP Unit
7979 Independence Blvd Ste 101
Baton Rouge LA 70806
Yes IRP 225-925-6270
IFTA 225-219-7656
Authority 225-342-4414
or 888-342-5717
Oversize 225-343-2345
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 90 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
MAINE
Bureau of Motor Vehicle
#29 State House Station Augusta ME 04333-0029
Yes Phone 207-624-9000
IRP Ext. 52135
IFTA Ext. 52136
Authority Ext. 52137
Oversize Ext. 52134
MANITOBA
Highways & Government Services
1075 Portage Avenue
Winnipeg MB R3G 0S1 Canada
No IRP 502-564-7000
IFTA 502-564-4118
Authority 502-564-4540
Oversize 502-564-4540
MARYLAND
Motor Vehicle Administration 6601 Ritchie Highway NE Glen Burnie MD 21062
Yes IRP 410-787-2971
IFTA 410-799-4009
Authority 410-378-8103
Oversize 410-787-5734
MASSACHUSETTS
IRP Section One Copley Pl Tower One 3rd Floor Boston MA 02116
Yes IRP 617-351-9320
IFTA 617-727-4373 or 617-727-4370
Authority 617-727-3559
Oversize 508-624-0819 or 508-624-0820
or 508-624-0936 or 508-624-4377
MICHIGAN
Department of State Secondary Complex
7064 Crowner Dr Lansing MI 48918-9915
Yes IRP 517-322-1097
IFTA 517-373-4580
Authority 517-241-6180
Oversize 517-373-2120
MINNESOTA
1110 Centre Pointe Curve Ste 425 Mendota Heights MN 55120
Yes IRP 651-405-6161
IFTA 651-405-6161
Authority 651-405-6060
Oversize 651-405-6000
All 888-472-3389
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 91 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
MISSISSIPPI
State Tax Commission
PO Box 1140 Jackson MS 39215-1140
No IRP 601-923-7142
IFTA 601-923-7150
Authority 601-961-5439
Oversize 601-359-1717
MISSOURI
Missouri Hwy Reciprocity Department of Revenue
PO Box 893 Jefferson City MO 65105-0893
Yes IRP 573-751-6433
IFTA 573-751-3671
Authority 573-751-7108
Oversize 800-877-8499
MONTANA
Montana Dept of Transportation Licensing & Permitting Bureau
2701 Prospect Ave PO Box 5639 Helena MT 59620
No IRP 406-444-6130
IFTA 406-444-6130
Authority 406-444-6130
Oversize 406-444-6130
NEBRASKA
Department of Motor Vehicles
Motor Carrier Services 301 Centennial Mall South
PO Box 98935 Lincoln NE 68509-8935
Yes IRP 888-622-1222
IFTA 888-622-1222
Authority 888-622-1222
Oversize 402-471-0034
NEVADA
Dept of Motor Veh & Public Safety Motor Carrier Bureau 555 Wright Way Carson City NV 89711
Yes IRP 775-684-4711
IFTA 775-684-4711
Authority None
Oversize 775-888-7410
NEWFOUNDLAND
IRP Office PO Box 8710 St John’s NL A1B 4J5 Canada
Yes IRP 709-729-4921
IFTA 709-729-2935
Authority None
Oversize 709-729-4718
NEW BRUNSWICK
Department of Transportation
Public Safety and Service PO Box 6000 Fredericton NB E3B 5H1 Canada
Yes IRP 506-453-2215
IFTA 506-453-2404
Authority 506-658-2504
Oversize 506-453-2808
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 92 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
NEW HAMPSHIRE
Department of Safety
IRP Section 10 Hazen Dr Concord NH 03305
Yes IRP 603-271-2196
IFTA 603-271-2311
Authority 603-271-2449
Oversize 603-271-2691
NEW JERSEY
Department of Motor Vehicles Motor Carriers Unit/IRP Section
225 E State St PO Box 178 Trenton NJ 08666-0178
Yes IRP 609-633-9399
IFTA 609-633-9400
Authority None
Oversize 609-633-9402
NEW MEXICO
New Mexico Taxation & Rev Dept
Motor Vehicle Div (IRP) PO Box 5188 Santa Fe NM 87504-5188
No IRP 505-827-0392
IFTA 505-827-0392
Authority 505-827-4519
Oversize 505-827-0376
NEW YORK
International Registration Bureau
PO Box 2850 – ESP Albany NY 12220-0850
Yes IRP 518-473-5834
IFTA 800-972-1233
Authority 518-457-1017
Oversize 518-457-1155
NORTH CAROLINA
Division of Motor Vehicles IRP Section
1425 Rock Quarry Rd Ste 100 Raleigh NC 27610
Yes IRP 919-861-3720
IFTA 919-733-3409
Authority 919-861-3720
Oversize 919-733-4740
NORTH DAKOTA
Department of Transportation Motor Vehicle Division
608 E Boulevard Ave Bismarck ND 58505-0780
No IRP 701-328-2725
IFTA 701-328-2725
Authority 701-328-2725
Oversize 701-328-2621
NOVA SCOTIA
Dept of Business & Consumer Serv 1505 Barrington St
9th Floor, Merritime Center Halifax NS B3J 3P7 Canada
Yes IRP 902-424-7700
IFTA 902-424-2850
Authority None
Oversize 902-424-5973
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 93 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
OHIO
Ohio IRP Processing Center
PO Box 18320 Columbus OH 43218-0320
Yes IRP 800-477-0007
IFTA 614-466-3921
Authority 614-466-3392
Oversize 614-351-2300
OKLAHOMA
Oklahoma Tax Commission Motor Vehicle Division
2501 Lincoln Blvd Oklahoma City OK 73194
Yes IRP 405-521-3036
IFTA 405-521-3246
Authority 405-521-2253
Oversize 405-425-2390
ONTARIO
Ministry of Transportation of Ontario Licensing & Control Branch
Operations Main Floor Bldg A 1201 Wilson Ave Downsview ON M3M 1J8 Canada
Yes IRP 416-235-3923
IFTA 800-263-7965
Authority 905-704-2500
Oversize 416-235-3551
OREGON
Motor Carrier Transportation Division
3930 Fairview Industrial Dr SE Salem OR 97302-1166
Yes IRP 503-378-6643
IFTA 503-373-1634
Authority 503-378-6699
Oversize 503-373-0000
PENNSYLVANIA
Bureau of Motor Vehicles Commercial Registration PO Box 68285 Harrisburg PA 17106-8285
Yes IRP 717-783-6095
IFTA 717-783-9191
Authority 717-787-3834
Oversize 717-787-5367
PRINCE EDWARD ISLAND
Department of Transportation & Public Works PO Box 2000 Charlottetown PE C1A 7N8
Canada
No IRP 902-368-5201
or 902-368-5202
IFTA 902-368-4164 or 902-569-7541
Authority None
Oversize 902-368-5222
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 94 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
QUEBEC
Commission of Transportation
Heavy Vehicle Registration 545 Cremazie East Montreal QC H2M 2V1 Canada
No IRP 418-528-4343
IFTA 418-652-5306
Authority 418-528-4343
Oversize 514-873-2605
RHODE ISLAND
Division of Motor Vehicles IRP Services Section
45 Park Pl Pawtucket RI 02860
Yes IRP 401-728-6692
IFTA 401-222-6317
Authority 401-431-6010
Oversize 401-588-3011
SASKATCHEWAN
Saskatchewan Government Insurance
Central Issuing 2260 11th Ave Regina SK S4P 2N7 Canada
Yes IRP 306-751-1251
IFTA 306-787-6616
Authority 306-775-6672
Oversize 306-775-6969
SOUTH CAROLINA
Department of Motor Vehicles
Motor Carrier Services 10311 Wilson Blvd
PO Box 1993 Blythewood SC 29016
Yes IRP 803-737-6620
IFTA 803-737-6620
Authority 803-737-6620
Oversize 803-253-6250
SOUTH DAKOTA
Department of Revenue Prorate & Commercial Licensing 445 E Capital Ave Pierre SD 57501-3185
Yes IRP 605-773-4111
IFTA 605-773-5335
Authority 605-773-5280
Oversize 605-698-3924
TENNESSEE
Department of Revenue Andrew Jackson State Office Bldg International Reg Unit 500 Deaderick St
Nashville TN 37242
Yes IRP 615-741-2461
IFTA 615-741-3394
Authority 615-741-2974
Oversize 615-741-3821
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 95 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
TEXAS
Texas Dept of Transportation
Vehicle Titles & Registration Division IRP Branch 4000 Jackson Ave Austin TX 78731
Yes IRP 512-486-5250
IFTA 512-475-3584
Authority 800-299-1700
Oversize 800-299-1700
UTAH
State Tax Commission
201 North 1950 West Salt Lake City UT 84134
No IRP 801-297-6800
or 888-251-9555
IFTA 801-297-2200
Authority 801-965-4951
Oversize 801-965-4508
VERMONT
Agency of Transportation Department of Motor Vehicles 120 State Street Montpelier VT 05603-0001
Yes IRP 802-828-2071
IFTA 802-828-2070
Authority None
Oversize 802-828-2064
VIRGINIA
Department of Motor Vehicles PO Box 27412
Richmond VA 23269-0001
Yes IRP 804-367-1836
IFTA 804-367-0558
Authority 804-786-3616
Oversize 804-786-2787
WASHINGTON
Department of Licensing
Prorate & Fuel Tax Section PO Box 9036 Olympia WA 98507-9036
Yes IRP 360-664-1858
IFTA 360-664-1868
Authority 360-664-1222
Oversize 360-704-6340
Permits 360-704-6340
WEST VIRGINIA
Division of Motor Vehicles 1606 Washington St East
PO Box 174 Charleston WV 25321
Yes IRP 304-558-3629
IFTA 304-558-4448
Authority 304-340-0417
Oversize 304-558-0384
Oregon Motor Carrier Registration & Tax Manual
Appendix A – IRP Offices/Trip Permits
- 96 - Revised: August 2016
IRP Offices and Trip Permits – Continued
IRP
JURISDICTIONS
OBTAINED PRIOR TO ENTRY?
PHONE NUMBERS
WISCONSIN
Division of Motor Vehicles
Motor Carrier Services Section IRP Unit PO Box 7955 Madison WI 53707-7981
Yes IRP 608-266-9900
IFTA 608-267-4382
Authority 608-266-1356
Oversize 608-266-7320
WYOMING
Department of Transportation
5300 Bishop Blvd Cheyenne WY 82009-3340
No IRP 307-777-4829
IFTA 307-777-4827
Authority 307-777-4850
Oversize 307-777-4376
Oregon Motor Carrier Registration & Tax Manual
Appendix B – Maximum IRP Weights
- 97 - Revised: October 2018
Appendix B – Maximum IRP Weights Contact individual jurisdictions for operations above 80,000 pounds. Maximum weights can also
be found on the IRP website at www.irponline.org.
Jurisdiction Name Maximum
Registered Weight on Cab Card
Jurisdiction Name
Maximum Registered Weight
on Cab Card
AB Alberta 139,992 ND North Dakota 105,500
AL Alabama QUAL if over 80,000 NE Nebraska 94,000
AR Arkansas 80,000 NH New Hampshire 80,000
AZ Arizona 80,000 NJ New Jersey 80,000
BC British Columbia 139,994 NL Newfoundland 137,787
CA California 80,000 NM New Mexico 80,000
CO Colorado 80,000 NS Nova Scotia Varies by axle configuration
CT Connecticut NO MAX NV Nevada 80,000
DC District of Columbia 80,000 NY New York NO MAX
DE Delaware 80,000 OH Ohio 80,000
FL Florida 80,000 OK Oklahoma 90,000
GA Georgia 80,000 ON Ontario 139,992
IA Iowa NO MAX OR Oregon 105,500
ID Idaho 130,000 PA Pennsylvania 80,000
IL Illinois 80,000 PE Prince Edward Island 137,788
IN Indiana 80,000 QC Quebec 6 Axles
KS Kansas 85,500 RI Rhode Island 80,000
KY Kentucky 80,000 SC South Carolina 80,000
LA Louisiana 88,000 SD South Dakota NO MAX
MA Massachusetts NO MAX SK Saskatchewan 137,787
MB Manitoba 139,994 TN Tennessee 80,000
MD Maryland 80,000 TX Texas 80,000
ME Maine 100,000 UT Utah 80,000
MI Michigan 160,001 VA Virginia 80,000
MN Minnesota NO MAX VT Vermont 80,000
MO Missouri 80,000 WA Washington 105,500
MS Mississippi 80,000 WI Wisconsin 80,000
MT Montana 138,000 WV West Virginia 80,000
NB New Brunswick 137,788 WY Wyoming 117,000
NC North Carolina 80,000
Exceeding the maximum weight may require the purchase of an overweight/over-size permit.
Please contact applicable jurisdictions.
Oregon Motor Carrier Registration & Tax Manual
Appendix C – Power Unit Examples
- 98 - Revised: August 2016
Appendix C – Power Unit Examples
TRACTOR (TR)
A motor vehicle designed and used exclusively to pull trailers.
TRUCK/TRAILER (TK or TT)
A motor vehicle designed and used for carrying a load and for pulling trailers with
loads.
BUS (BS)
A motor vehicle designed and used to carry more than ten passengers with a separate
baggage compartment.
BUS (BW)
A motor vehicle designed and used to carry more than ten passengers without a separate
baggage compartment.
MANUFACTURED STRUCTURE TOTER (MT)
A motor vehicle designed and used exclusively to pull mobile homes on its own axles.
DUMP TRUCK (DT)
A vehicle from which contents are unloaded
by tilting the truck bed backward with the tailgate open.
TOW TRUCK (TW)
A vehicle designed and used, with a special towing license, to exclusively tow/haul only
wrecked or disabled vehicles.
TOW TRUCK (TP)
A vehicle designed and used, with a special towing license, to tow/haul wrecked or
disabled vehicles PLUS other commodities.
SOLO TRUCK (TK)
A motor vehicle designed and used to haul property, and NOT used to pull a trailer.
Oregon Motor Carrier Registration & Tax Manual
Appendix C – Power Unit Examples
- 99 - Revised: August 2016
FIXED LOAD VEHICLE (HF)
A vehicle with a registration weight and lightweight that are the same as defined in
ORS 801.285.
Oregon Motor Carrier Registration & Tax Manual
Appendix D – Vehicle Make Abbreviations
- 100 - Revised: August 2016
Appendix D – Vehicle Make Abbreviations
ABBR. NAME ABBR. NAME ABBR. NAME
AMC American Motors Com HUND Hyundai PTRB Peterbilt
AMER American Motors Gen HINO Hino RENK Renke
ASMB Assemble HYST Hyster REO Reo
AUDI Audi IMCO Imco SFLR Safetyliner
AUTC Autocar INTL International SFTW Safety Tow
AUTO Auto ISU Isuzu SHAN Shan
BLUB Bluebird IVEC Ivec SHOP Shop Built
BUIC Buick JEEP Jeep SILV Silver Eagle
CATE Caterpillar JHNS Johns STRG Sterling
CCC Ccc JMSA Jmsal TEC Tec
CHEV Chevrolet KASI Kasie TERX Terex
COCH Coach KIT Kit THOM Thomas
CRAN Crane KW Kenworth TMC Tmc
DACO Daco LNDR Lndr TRNT Trent
DAEW Daewoo MACK Mack TSE Tse
DAIH Diahatsu MCI Mci TOYT Toyota
DIAR Diamond Rio MCIN Motor Coach Industr UNIG Uniglide
DIAT Diamond T MERZ Mercedes-Benz VLVW Volvo White
DITC Ditchwich MIFU Mitsubishi VOLK Volkswagon
DODG Dodge NATL National VOLV Volvo
FIAT Fiat NAVI Navistar/Intl WHGM White Gmc
FORD Ford NDMC Ud WHIF White Freightliner
FRGH Freightliner NISS Nissan WHIS White Western Star
GLDE Golden Eagle NUVN Nuvan WHTE White
GMC General Motors Comp OSHK Oshkosh WRKH Work Horse
GROV Grove OTRB Otrbc WSTR Western Star
HDSN Hodson PREV Prevost ZAMP Zampella
HEND Hendrickson
Oregon Motor Carrier Registration & Tax Manual
Appendix E – Websites
- 101 - Revised: October 2018
Appendix E – Websites
ENTITY SERVICES WEBSITE PHONE
Oregon Department
of Transportation (ODOT) – Motor Carrier Services
Offers over 50
services with ODOT
www.oregontruckingonline.com
Salem Office
503-378-6699
Federal Motor Carrier Safety Administration
(FMCSA)
(Federal DOT Website)
Federal Laws, Rules and Regulations
Safety
USDOT #
MC #
Company
Inquiries
Many other services
www.fmcsa.dot.gov Salem Office
503-399-5775
International Fuel Tax Agreement, Inc
(IFTA, Inc)
IFTA Members
IFTA License Requirements
Assistance with applications
and tax
returns
Many other services
www.iftach.org Salem IFTA Office
503-373-1634
International Registration Plan,
Inc
(IRP, Inc)
IRP Members
IRP Qualifications
Many other
services
www.irponline.org Salem IRP Office
503-378-6643
Internal Revenue Service (IRS)
Taxpayer ID Numbers (EIN)
Heavy Vehicle
Use Tax
(HVUT)
Many other services
www.irs.gov 800-829-4933
Oregon Secretary of State
Corporation Division
Corporation Filing
Assumed Business Name Filing
Many other services
www.filinginoregon.com Salem Office
503-986-2200